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Code · REGISTER · 2007-09-26 · Internal Revenue Service (IRS), Treasury · Proposed Rules

Proposed Rules. Correction to notice of proposed rulemaking

21,354 words·~97 min read·/register/2007/09/26/07-4757

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

BILLING CODE 4830-01-P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-148393-06] RIN 1545-BG12 Medical and Accident Insurance Benefits Under Qualified Plans; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to notice of proposed rulemaking. SUMMARY: This document contains corrections to notice of proposed rulemaking that was published in the **Federal Register** on Monday, August 20, 2007 (72 FR 46421), regarding the tax treatment of payments by qualified plans for medical or accident insurance. FOR FURTHER INFORMATION CONTACT: Pamela Kinard at
(202)622-6060. SUPPLEMENTARY INFORMATION: Background The notice of proposed rulemaking (REG-148393-06) that is the subject of these corrections is under section 402(a) of the Internal Revenue Code. Need for Correction As published, the notice of proposed rulemaking (REG-148393-06) contains errors that may prove to be misleading and are in need of clarification. Correction of Publication Accordingly, the notice of proposed rulemaking (REG-148393-06) that was the subject of FR. Doc. E7-16084 is corrected as follows: 1. On page 46423, column 3, in the preamble, under the paragraph heading “ *Explanation of Provisions* ”, paragraph 2, lines 11 and 12, the language “to provide medical benefits in section 401(h) under a qualified plan or annuity” is corrected to read “to provide medical benefits in a section 401(h) account under a qualified plan or annuity”. 2. On page 46424, column 1, in the preamble, under the paragraph heading “ *Explanation of Provisions* ”, paragraph 3, line 22, the language “Public Lic 108-311” is corrected to read “Public Law 108-311”. § 1.402(a)-1 [Corrected] 3. On page 46425, column 2, § 1.402(a)-1, lines 1 and 2, the language “(a) * * *
(1)* * *
(i)* * *” is corrected to read “(a) * * * (1)(i) * * *” 4. On page 46425, column 2, § 1.402(a)-1(a)(1)(ii), lines 3 and 4, the language “qualified pension, annuity, profit sharing, or stock bonus plan to provide” is corrected to read “qualified pension, annuity, profit-sharing, or stock bonus plan to provide.” 5. On page 46425, column 2, § 1.402(a)-1(e), line 3, the language “profit sharing, or stock bonus plan—(1)” is corrected to read “profit-sharing, or stock bonus plan—(1)”. 6. On page 46426, column 1, § 1.402(a)-1(e)(6), paragraph
(ii)of *Example.* , line 3, the language “the $1,000 constitutes a distribution under” is corrected to read “$1,000 constitutes a distribution under”. La Nita Van Dyke, Branch Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. E7-18989 Filed 9-25-07; 8:45 am] BILLING CODE 4830-01-P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 301 [REG-129916-07] RIN 1545-BG76 Patented Transactions AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document contains proposed regulations that provide rules relating to the disclosure of reportable transactions under sections 6011 and 6111 of the Internal Revenue Code (Code). These regulations propose to add the patented transactions category of reportable transaction to the regulations under § 1.6011-4 of the Income Tax Regulations. The regulations also include conforming changes to the rules relating to the disclosure of reportable transactions by material advisors under section 6111. The regulations affect taxpayers participating in reportable transactions under section 6011, material advisors responsible for disclosing reportable transactions under section 6111, and material advisors responsible for keeping lists under section 6112. DATES: Written or electronic comments and requests for a public hearing must be received by December 26, 2007. ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-129916-07), room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-129916-07), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC, or sent electronically, via the Federal eRulemaking Portal at *www.regulations.gov* (IRS-REG-129916-07). FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, Michael H. Beker or Charles D. Wien,
(202)622-3070; concerning the submissions of comments and requests for hearing, Richard Hurst at *Richard.A.Hurst@irscounsel.treas.gov* or
(202)622-7180 (not toll-free numbers). SUPPLEMENTARY INFORMATION: Background This document proposes to amend 26 CFR parts 1 and 301 by adding the patented transactions category of reportable transaction to the rules under section 6011 and by making conforming changes to the rules relating to the disclosure of reportable transactions by material advisors under section 6111. On November 1, 2006, the IRS and Treasury Department issued a notice of proposed rulemaking and temporary and final regulations under sections 6011, 6111, and 6112 (REG-103038-05, REG-103039-05, REG-103043-05, TD 9295) (the November 2006 regulations). The November 2006 regulations were published in the **Federal Register** (71 FR 64488, 71 FR 64496, 71 FR 64501, 71 FR 64458) on November 2, 2006. In the preamble to those proposed regulations, the IRS and Treasury Department expressed concern, shared by many commentators, regarding the patenting of tax advice or tax strategies that have the potential for tax avoidance. A patent for tax advice or a tax strategy might be interpreted by taxpayers as approval by the IRS and Treasury Department of the transaction, which might impede the efforts of the IRS and Treasury Department to obtain information regarding tax avoidance transactions and have an impact on effective tax administration. Consequently, the IRS and Treasury Department requested comments regarding the creation of a new category of reportable transaction to address these concerns. The IRS and Treasury Department received written public comments responding to the proposed regulations and held a public hearing regarding the proposed rules on March 20, 2007. After consideration of the comments received, the IRS and Treasury Department are issuing these proposed regulations with respect to patented transactions. Upon publication of final regulations, these regulations will be effective for transactions entered into on or after the date of publication of this notice of proposed rulemaking. Explanation of Provisions In response to the request for comments, the IRS and Treasury Department received five comments regarding the creation of a new category of reportable transaction to address the patenting of tax advice or tax strategies. One commentator suggested that the patenting of tax advice or tax strategies should not be addressed through the addition of a new category of reportable transaction. The commentator suggested that the IRS should require a form of notification or have a disclosure requirement informing the IRS when the United States Patent and Trademark Office (USPTO) issues a tax strategy patent. The commentator suggested that this could be accomplished through cooperation between the IRS and the USPTO. To the extent cooperation does not result in the necessary disclosures, the commentator suggested that the current reportable transaction regime or another mechanism could provide the necessary notifications and disclosures. One commentator suggested that the patenting of tax advice or tax strategies should be addressed through the transaction of interest category of reportable transaction under § 1.6011-4(b)(6). The commentator suggested that each application for, or grant of a patent be automatically included within the scope of a transaction of interest, thereby requiring anyone who “participated” in the transaction to file a disclosure statement. In addition, the commentator suggested that the party who files an application for a patent, or for whom a patent is granted, be considered a material advisor, as defined in § 301.6111-3(b) of the Procedure and Administration Regulations. The commentator noted that treating the patent applicant or holder as a material advisor would obligate that party to file a disclosure statement under § 301.6111-3 and also to maintain an investor list under § 301.6112-1. Further, the commentator proposed that each material advisor should be required to disclose to each taxpayer on that material advisor's list of investors that the transaction is a transaction of interest and that the taxpayer is required to disclose the transaction. Two commentators suggested the creation of a new category of reportable transaction for taxpayers who participate in a transaction that uses a patented tax strategy for each year in which the taxpayer's return reports items attributable to such transaction. The two commentators both suggested treating the patent holder as a material advisor within the meaning of section 6111. One of the two commentators suggested lowering the gross income threshold amounts for material advisors in § 301.6111-3(b)(3). One of the commentators recommended that a material advisor should only include the owner of the patent and advisors who pay fees directly or indirectly for the patented tax strategy or advice. This commentator also recommended that the disclosure obligations be narrowly construed so as not to apply to those taxpayers and material advisors who implement patented tax strategies and provided advice without any knowledge that the tax strategy or advice has been patented. Another commentator also recommended limiting the scope of a category of reportable transaction for patents so that the category applies only to those taxpayers and material advisors who have a legal right to use the patented tax strategy or tax advice. Finally, commentators recommended excluding from the category of reportable transaction the use of patented tax methods or processes for complying with return preparation and filing and other administrative requirements. After careful consideration of the comments received, the IRS and Treasury Department continue to be concerned about the patenting of tax advice or tax strategies and believe that adding a new category of reportable transaction to the section 6011 regulations for patented transactions will assist the IRS and Treasury Department in obtaining disclosures of tax avoidance transactions and in providing effective tax administration. Under the new category of reportable transactions, the “patented transaction” is a transaction for which a taxpayer pays (directly or indirectly) a fee in any amount to a patent holder or the patent holder's agent for the legal right to use a tax planning method that the taxpayer knows or has reason to know is the subject of the patent. A patented transaction also is a transaction for which a taxpayer (the patent holder or the patent holder's agent) has the right to payment for another person's use of a tax planning method that is the subject of the patent. The proposed regulations exclude mathematical calculations or mechanical assistance in the preparation of tax returns from the patented transaction category of reportable transactions. Thus, a patented transaction does not include patent-protected tax preparation software or other tools used to perform or model mathematical calculations or to provide mechanical assistance in the preparation of tax or information returns. For purposes of the new patented transaction category, a taxpayer has participated in a patented transaction if the taxpayer's tax return reflects a tax benefit from the transaction (including a deduction for fees paid in any amount to the patent holder or patent holder's agent). A taxpayer also has participated in a patented transaction if the taxpayer is the patent holder or patent holder's agent and the taxpayer's tax return reflects a tax benefit in relation to obtaining a patent for a tax planning method (including any deduction for amounts paid to the United States Patent and Trademark Office as required by title 35 of the United States Code and attorney's fees) or reflects income from a payment received from another person for the use of the tax planning method that is the subject of the patent. These regulations also describe when a person is a material advisor with respect to a patented transaction under section 6111. Because of the nature of patented transactions and how those transactions are marketed, the threshold amount as described in section 6111(b) is reduced from $50,000 to $250 and from $250,000 to $500. A person who is a material advisor with respect to a patented transaction will have a list maintenance obligation under section 6112. Special Analyses It has been determined that these regulations are not a significant regulatory action as defined in Executive Order 12866. Therefore, a regulatory assessment is not required. It has also been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations. It is hereby certified that the collection of information in these regulations will not have a significant economic impact on a substantial number of small entities. This certification is based on the fact that most information is already required to be reported on the disclosure statement referenced in the regulation and approved under OMB control number 1545-0074; the new information required by these proposed regulations add little or no new burden to the existing requirements. Therefore, a Regulatory Flexibility Analysis under the provisions of the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required. Pursuant to section 7805(f) of the Code, this notice of proposed rulemaking will be submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business. Comments and Requests for a Public Hearing Before these proposed regulations are adopted as final regulations, consideration will be given to any written comments (a signed original and eight
(8)copies) or electronic comments that are submitted timely to the IRS. The IRS and Treasury Department specifically request comments on the clarity of the proposed rules, how they can be made easier to understand, and the administrability of the rules in the proposed regulations. All comments will be available for public inspection and copying. A public hearing will be scheduled if requested in writing by any person that submits timely written or electronic comments. If a public hearing is scheduled, notice of the date, time, and place for the public hearing will be published in the **Federal Register** . Drafting Information The principal authors of these regulations are Michael H. Beker and Charles D. Wien, Office of the Associate Chief Counsel (Passthroughs and Special Industries). However, other personnel from the IRS and Treasury Department participated in their development. List of Subjects 26 CFR Part 1 Income taxes, Reporting and recordkeeping requirements. 26 CFR Part 301 Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income taxes, Penalties, Reporting and recordkeeping requirements. Proposed Amendments to the Regulations Accordingly, 26 CFR parts 1 and 301 are proposed to be amended as follows: PART 1—INCOME TAXES **Paragraph 1.** The authority citation for part 1 continues to read, in part, as follows: Authority: 26 U.S.C. 7805 * * * **Par. 2.** Section 1.6011-4 is amended by: 1. Revising paragraphs (b)(7) and (c)(3)(i)(F). 2. Adding to paragraph (c)(3)(ii) *Examples 4, 5, 6* , and *7* . 3. Revising paragraph (h)(2). The revisions and additions read as follows: § 1.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
(b)* * *
(7)*Patented transactions* —(i) *In general* . A patented transaction is a transaction for which a taxpayer pays (directly or indirectly) a fee in any amount to a patent holder or the patent holder's agent for the legal right to use a tax planning method that the taxpayer knows or has reason to know is the subject of the patent. A patented transaction also is a transaction for which a taxpayer (the patent holder or the patent holder's agent) has the right to payment for another person's use of a tax planning method that is the subject of the patent.
(ii)*Definitions* . For purposes of this paragraph (b)(7), the following definitions apply:
(A)*Fee* . The term *fee* means consideration in whatever form paid, whether in cash or in kind, for the right to use a tax planning method that is the subject of a patent. The term *fee* includes any consideration the taxpayer knows or has reason to know will be paid indirectly to the patent holder or patent holder's agent, such as through a referral fee, fee-sharing arrangement, or license. The term *fee* does not include amounts paid in settlement of, or as the award of damages in, a suit for damages for infringement of the patent.
(B)*Patent* . The term *patent* means a patent granted under the provisions of title 35 of the United States Code, or any foreign patent granting rights generally similar to those under a United States patent. See § 1.1235-2(a). The term *patent* includes patents that have been applied for but not yet granted.
(C)*Patent holder.* A person is a patent holder if— ( *1* ) The person is a holder as defined in § 1.1235-2(d) and (e); ( *2* ) The person would be a holder as defined in § 1.1235-2(d)(2) if the phrase *S corporation or trust* was substituted for the word *partnership* and the phrase *shareholder or beneficiary* was substituted for the words *member* and *partner* ; ( *3* ) The person is an employer of a holder as defined in § 1.1235-2(d) and the holder transferred to the employer all substantial rights to the patent as defined in § 1.1235-2(b); ( *4* ) The person receives all substantial rights to the patent as defined in § 1.1235-2(b) in exchange (directly or indirectly) for consideration in any form.
(D)*Patent holder's agent.* The term *patent holder's agent* means any person who has the permission of the patent holder to offer for sale or exchange, to sell or exchange, or to market a tax planning method that is the subject of a patent. The term *patent holder's agent* also means any person who receives (directly or indirectly) for or on behalf of a patent holder a fee in any amount for a tax planning method that is the subject of a patent.
(E)*Payment* . The term *payment* includes consideration in whatever form paid, whether in cash or in kind, for the right to use a tax planning method that is the subject of a patent. For example, if a patent holder or patent holder's agent receives payment for a patented transaction and a separate payment for another transaction, part or all of the payment for the other transaction may be treated as payment for the patented transaction if the facts and circumstances indicate that the payment for the other transaction is in consideration for the patented transaction. The term *payment* also includes amounts paid in settlement of, or as the award of damages in, a suit for damages for infringement of the patent.
(F)*Tax planning method.* The term *tax planning method* means any plan, strategy, technique, or structure designed to affect Federal income, estate, gift, generation skipping transfer, employment, or excise taxes. A patent issued solely for tax preparation software or other tools used to perform or model mathematical calculations or to provide mechanical assistance in the preparation of tax or information returns is not a tax planning method.
(iii)*Related parties* . For purposes of this paragraph (b)(7), persons who bear a relationship to each other as described in section 267(b) or 707(b) will be treated as the same person.
(c)* * *
(3)* * *
(i)* * *
(F)*Patented transactions.* A taxpayer has participated in a patented transaction, as defined in paragraph (b)(7) of this section, if the taxpayer's tax return reflects a tax benefit from the transaction (including a deduction for fees paid in any amount to the patent holder or patent holder's agent). A taxpayer also has participated in a patented transaction, as defined in paragraph (b)(7) of this section, if the taxpayer is the patent holder or patent holder's agent and the taxpayer's tax return reflects a tax benefit in relation to obtaining a patent for a tax planning method (including any deduction for amounts paid to the United States Patent and Trademark Office as required by title 35 of the United States Code and attorney's fees) or reflects income from a payment received from another person for the use of the tax planning method that is the subject of the patent.
(ii)* * * Example 4.
(i)A, an individual, creates a tax planning method and applies for a U.S. patent. A pays attorney fees in relation to obtaining the patent and A pays the fee required under title 35 of the United States Code for the patent application. Subsequently, C pays a fee to A for the legal right to use the tax planning method that C knows or has reason to know is the subject of A's patent. A's tax return reflects both a deduction for an amount paid in relation to obtaining a patent and income from C's payment to A for the legal right to use the tax planning method that is the subject of the patent. C's tax return reflects a deduction for an amount paid to A for the right to use the tax planning method that is the subject of the patent.
(ii)A is a patent holder under paragraph (b)(7)(ii)(C)( *1* ) of this section. The transaction is a reportable transaction for A under paragraph (b)(7) of this section because A has the right to payment for another person's use of the tax planning method that is the subject of the patent. The transaction is a reportable transaction for C under paragraph (b)(7) of this section, because C paid a fee to A for the legal right to use a tax planning method that C knew or had reason to know was the subject of a patent. A has participated in the transaction in the year in which A's tax return reflects a tax benefit in relation to obtaining the patent or reflects income from C's payment to A for the legal right to use the tax planning method that is the subject of the patent. C has participated in the transaction in the year in which C's tax return reflects the deduction for any amount paid to A for the legal right to use the tax planning method that is the subject of the patent. C also participates in the transaction for any years for which any other tax benefit from the transaction is reflected on C's tax return. Example 5.
(i)A, an individual, is the employee of B, a corporation. A creates a tax planning method and applies for a U.S. patent but B pays the fee required under title 35 of the United States Code for A's patent application. Pursuant to A's employment contract with B, B holds all substantial rights to the patent. B's tax return reflects a deduction for the amount paid in relation to obtaining the patent.
(ii)A and B are patent holders under paragraph (b)(7)(ii)(C)( *1* ) and ( *3* ) of this section, respectively. The transaction is not a reportable transaction for A under paragraph (b)(7) of this section because A does not have the right to payment for another person's use of the tax planning method that is the subject of the patent. The transaction is a reportable transaction for B under paragraph (b)(7) of this section because B holds all substantial rights to the patent and has the right to payment for another person's use of the tax planning method that is the subject of the patent. B has participated in the transaction in the year in which B's tax return reflects a tax benefit in relation to obtaining the patent. B also participates in the transaction for any years for which B's tax return reflects income from a payment received from another person for the use of the tax planning method that is the subject of the patent. Example 6.
(i)Assume the facts as in *Example 4* , except that A agrees to license the patent to F, a financial institution. The license agreement between A and F provides that F may offer the tax planning method to its clients and if a client decides to use the tax planning method, F must pay A for each client's use of the tax planning method. F offers the tax planning method to G who uses the tax planning method and knows or has reason to know it is the subject of a patent. F charges G for financial planning services and pays A for G's use of the tax planning method. A's tax return reflects income from the payment received from F. F's tax return reflects income from the payment received from G, and G's tax return reflects a deduction for the fees paid to F.
(ii)F is a patent holder's agent under paragraph (b)(7)(ii)(D) of this section because F has the permission of the patent holder to offer for sale or exchange, to sell or exchange, or to market a tax planning method that is the subject of a patent. F also is a patent holder's agent under paragraph (b)(7)(ii)(D) of this section because F receives (directly or indirectly) a fee in any amount for a tax planning method that is the subject of a patent for or on behalf of a patent holder. The transaction is a reportable transaction for both A and F under paragraph (b)(7) of this section because A and F each have the right to payment for another person's use of the tax planning method that is the subject of the patent. The transaction is a reportable transaction for G under paragraph (b)(7) of this section because G paid a fee (directly or indirectly) to a patent holder or a patent holder's agent for the legal right to use a tax planning method that G knew or had reason to know was the subject of the patent. A has participated in the transaction in the years in which A's tax return reflects income from the payment received from F for G's use of the tax planning method that is the subject of the patent. F has participated in the transaction in the years in which F's tax return reflects income from the payment received from G for use of the tax planning method that is the subject of the patent. G has participated in the transaction in the years in which G's tax return reflects a deduction for the fees paid to F. G also participates in the transaction for any years for which any other tax benefit from the transaction is reflected on G's tax return. Example 7. Assume the same facts as in *Example 4* . J uses a tax planning method that is the same as the tax planning method that is the subject of A's patent. J does not pay any fees to any patent holder or patent holder's agent with respect to the tax planning method that is the subject of the patent. A sues J for infringement of the patent and J pays A an amount for damages. A's tax return reflects as income the amounts for damages received from J. The transaction is not a reportable transaction for J under paragraph (b)(7) of this section because J did not pay any fees (as defined in paragraph (b)(7)(ii)(A) of this section) (directly or indirectly) to a patent holder or patent holder's agent for the legal right to use a tax planning method that J knew or had reason to know was the subject of the patent. A has participated in a reportable transaction under paragraph (b)(7) of this section in the year in which A's tax return reflects income from a payment (the amount received as an award for damages in a suit for damages for infringement of the patent) received from another person for the use of the tax planning method that is the subject of a patent.
(h)* * *
(2)*Patented transactions.* Upon the publication of the Treasury decision adopting these rules as final regulations in the **Federal Register** , paragraphs (b)(7), (c)(3)(i)(F), and (c)(3)(ii) *Examples 4* through *7* of this section will apply to transactions entered into on or after September 26, 2007. PART 301—PROCEDURE AND ADMINISTRATION **Par. 3.** The authority citation for part 301 continues to read, in part, as follows: Authority: 26 U.S.C. 7805 * * * **Par. 4.** Section 301.6111-3 is amended by revising paragraphs (b)(2)(ii)(E), (b)(3)(i)(C), and (i)(2) to read as follows: § 301.6111-3 Disclosures of reportable transactions.
(b)* * *
(2)* * *
(ii)* * *
(E)*Patented transactions* . A statement relates to a tax aspect of a transaction that causes it to be a patented transaction if the statement is made or provided by the patent holder or by the patent holder's agent, as defined in § 1.6011-4(b)(7)(ii)(C) or
(D)of this chapter, and concerns the tax planning method that is the subject of the patent.
(3)* * *
(i)* * *
(C)*Patented transactions.* For patented transactions described in § 1.6011-4(b)(7) of this chapter, the threshold amounts in § 301.6111-3(b)(3)(i)(A) are reduced from $50,000 to $250 and from $250,000 to $500.
(i)* * *
(2)*Patented transactions.* Upon the publication of the Treasury decision adopting these rules as final regulations in the **Federal Register** , paragraphs (b)(2)(ii)(E) and (b)(3)(i)(C) of this section will apply to transactions with respect to which a material advisor makes a tax statement on or after September 26, 2007. Linda E. Stiff, Deputy Commissioner for Services and Enforcement. [FR Doc. E7-18934 Filed 9-25-07; 8:45 am] BILLING CODE 4830-01-P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 [REG-116215-07] RIN-1545-BG60 Public Inspection of Material Relating to Tax-Exempt Organizations; Correction AGENCY: Internal Revenue Service, Treasury. ACTION: Correction to notice of proposed rulemaking. SUMMARY: This document contains corrections to proposed regulations that amend existing regulations issued under sections 6104 and 6110. These regulations clarify rules relating to information that is made available by the IRS for public inspection under section 6104(a) and materials that are made publicly available under section 6110. FOR FURTHER INFORMATION CONTACT: Mary Ellen Keys,
(202)622-4570 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The notice of proposed rulemaking (REG-116215-07) that is the subject of these corrections are under sections 6110 and 6104(a) of the Internal Revenue Code. Need for Correction As published, this notice of proposed rulemaking (REG-116215-07) contains errors that may prove to be misleading and are in need of clarification. Correction of Publication Accordingly, the notice of proposed rulemaking (REG-116215-07) that was the subject of FR. Doc. E7-15952 is corrected as follows: 1. On page 45394, column 2, in the preamble, under the caption heading “ SUMMARY: ”, line 11 from the bottom of the paragraph, the language “denied or revoked an organization's tax” is corrected to read “denied or revoked an organization's tax-”. 2. On page 45394, column 2, in the preamble, under the caption heading “ ADDRESSES: ”, line 2 from the bottom of the column, the language “NW., Washington, DC, or sent” is corrected to read “NW., Washington, DC 20224, or sent”. 3. On page 45394, column 3, in the preamble, under the paragraph heading “Background”, paragraph 2, line 7, the language “tax exempt status from the public” is corrected to read “tax-exempt status from the public”. 4. On page 45395, column 1, in the preamble, line 7 from the bottom of the first paragraph of the column, the language “public. See AOD 2004-02, 2004-29 IRB is corrected to read “See AOD 2004-2, 2004-29 I.R.B.”. 5. On page 45395, column 1, in the preamble, under the paragraph heading “ *Explanation of Provisions* ”, line 4 from the bottom of paragraph 1, the language “sections 509(a), 4942(j)(3), or 4943(f), is corrected to read “section 509(a), 4942(j)(3), or 4943(f),”. 6. On page 45395, column 2, in the preamble, under the paragraph heading “ *Other Changes to the Existing Regulations* ”, paragraph 6, line 3, the language “disclose, in response to or anticipation” is corrected to read “in response to or in anticipation”. 7. On page 45395, column 2, in the preamble, under the paragraph heading “ *Other Changes to the Existing Regulations* ”, paragraph 7, line 5 from the bottom of the column, the language “organizations whose tax exempt status” is corrected to read “organizations whose tax-exempt status”. § 301.6104(a)-1 [Corrected] 8. On page 45396, column 2, § 301.6104(a)-1(c)(4), line 4, the language “organization described in sections” is corrected to read “organization described in section”. 9. On page 45396, column 3, § 301.6104(a)-1(c)(2), line 4 from the bottom of the paragraph, the language “Procedure 2007-52, 2007-30 IRB 222, is corrected to read “Procedure 2007-52, 2007-30 I.R.B. 222,”. 10. On page 45396, column 3, § 301.6104(a)-1(e)(3), line 4 from the bottom of the paragraph, the language “Procedure 80-27, 1980-1CB 677, and” is corrected to read “Procedure 80-27, 1980-1 C.B. 677, and”. La Nita Van Dyke, Branch Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. E7-18990 Filed 9-25-07; 8:45 am] BILLING CODE 4830-01-P DEPARTMENT OF LABOR Occupational Safety and Health Administration 29 CFR Part 1910 Occupational Exposure to Diacetyl and Food Flavorings Containing Diacetyl: Announcement of Stakeholder Meeting AGENCY: Occupational Safety and Health Administration, Labor. ACTION: Announcement of stakeholder meeting. SUMMARY: The Occupational Safety and Health Administration
(OSHA)invites interested parties to participate in or observe an informal stakeholder meeting on Occupational Exposure to Diacetyl and Food Flavorings Containing Diacetyl. This meeting is a continuation of OSHA's information collection efforts on Diacetyl and Food Flavorings Containing Diacetyl. DATES: *Stakeholder meeting:* The stakeholder meeting date is October 17, 2007, from 8:30 a.m.-4:30 p.m. If more than 50 stakeholders register for the stakeholder meeting on October 17, 2007, a second meeting will be scheduled for October 18, 2007, from 8:30 a.m. to 4:30 p.m. If the second meeting is needed on October 18, it will follow the same format and requirements as the first meeting and will be held at the same location. OSHA's Contractor, Eastern Research Group (ERG), will communicate with stakeholders by telephone or e-mail if a second meeting is scheduled. *Notice of intention to attend the stakeholder meeting:* You must submit a notice of intention to attend (i.e., to participate or observe) the stakeholder meeting by October 10, 2007. ADDRESSES: *Stakeholder meeting:* The location for the stakeholder meeting is: Crown Plaza Hotel Washington National Airport, 1480 Crystal Drive, Arlington, Virginia 22202. *Notices of intention to attend the stakeholder meeting:* OSHA's contractor, ERG, is coordinating the registration, hotel arrangements, and logistics for the meeting. Seating is limited and pre-registration is required. Please include in your notice of intention to attend (i.e., to participate or observe) your full name, affiliation, address, telephone, and e-mail address. You may submit your notice of intention to attend the stakeholder meeting by October 10, 2007 by any of the following methods: *Electronic:* OSHA encourages you to submit your notice of intention to attend to *meetings@erg.com* (subject line: Diacetyl Meeting). *Facsimile:* You may fax your notice of intention to attend to 781-674-2906. *Telephone:* You may register by phone by calling Eastern Research Group, Inc. at 781-674-7374. *Regular mail, express delivery, hand delivery, messenger and courier service:* Submit your notice of intention to attend to Laurie Stamatatos, Eastern Research Group, Inc., 110 Hartwell Avenue, Lexington, MA 02421-3136. *Instructions:* For further information on the stakeholder meeting and submitting notices of intention to attend (i.e., to participate or observe) the stakeholder meeting, see the “Public Participation” heading in the SUPPLEMENTARY INFORMATION section of this notice. This document, non-attributed notes from the stakeholder meeting, as well as news releases and other relevant information, will also be available on OSHA's Web page at *http://www.osha.gov* . FOR FURTHER INFORMATION CONTACT: Michael Seymour, Director, OSHA, Office of Physical Hazards, Directorate of Standards and Guidance, Room N-3718, U.S. Department of Labor, 200 Constitution Avenue, NW., Washington, DC 20210; telephone
(202)693-1950. SUPPLEMENTARY INFORMATION: Background On July 26, 2006, the United Food and Commercial Workers International Union
(UFCW)and the International Brotherhood of Teamsters
(IBT)petitioned DOL for an Emergency Temporary Standard
(ETS)for all employees exposed to diacetyl, a major component in artificial butter flavoring. The petitioners cited evidence from the National Institute for Occupational Safety and Health's (NIOSH) Health Hazard Evaluations
(HHE)showing that some employees exposed to butter flavorings developed bronchiolitis obliterans, a debilitating and potentially fatal disease of the small airways in the lung. The petitioners also cited experimental evidence showing that inhalation exposure to artificial butter flavoring vapors and diacetyl damaged tissue lining the nose and airways of rats and mice. Diacetyl and a number of other volatile organic compounds are used to manufacture artificial butter food flavorings. These food flavorings are used by various food manufacturers in a multitude of food products including microwave popcorn, certain bakery goods, and some snack foods. Most of the available evidence regarding the development of bronchiolitis obliterans among employees exposed to food flavorings containing diacetyl comes from investigations of the microwave popcorn production industry. Bronchiolitis obliterans was first reported in eight former employees of the same microwave popcorn plant. Subsequent HHEs conducted by NIOSH from 2000-2004 at this and other microwave popcorn facilities uncovered additional employees with fixed airway obstruction disease consistent with bronchiolitis obliterans. Employees who routinely poured butter flavoring into heated, open mixing tanks without respiratory protection or operated packaging equipment in the vicinity of the mixing tanks experienced higher than expected rates of certain respiratory symptoms (e.g., chronic cough, shortness of breath upon exertion, wheezing) and airways obstruction. These employees tended to have the highest exposures to butter flavoring vapors containing diacetyl in the plants. OSHA is not aware of any new cases of serious airways disease consistent with bronchiolitis obliterans among microwave popcorn manufacturing employees since 2003. Obstructive airway disease compatible with bronchiolitis obliterans has been recognized in other related work settings. There have been at least fifteen cases of this disease identified in the food flavor manufacturing industry. Job history information indicates that the injured employees blended and mixed powder and/or liquid flavorings, including artificial butter flavorings containing diacetyl. Available exposure monitoring shows that air levels of diacetyl and other butter flavoring chemicals during powdered flavoring production were similar to those measured in the mixing areas of microwave popcorn plants where elevated airways disease was found. Efforts are underway to better understand the extent of flavoring-related airways disease in this industry and the exposure levels during high-risk job operations. Three cases of severe airways obstruction consistent with bronchiolitis obliterans were identified among a group of 102 production process operators who worked at a diacetyl production plant in the Netherlands. Although exposure monitoring at the plant was limited, the available data indicate that diacetyl air levels during certain production tasks were in the range found during mixing operations in microwave popcorn and diacetyl-containing food flavor manufacture. The injured employees are also known to have been exposed to the butter flavoring compounds, acetoin and acetaldehyde, in addition to diacetyl. There is little information available on the use of food flavorings containing diacetyl in other workplaces. There are likely to be thousands of worksites where such flavorings are used and OSHA is seeking information on the nature of the flavoring formulations used, the processes in which they are used, the extent there is employee exposure, and the use and effectiveness of control measures. It is likely that at least some, if not many, of these workplaces may be using food flavorings in a fashion similar to that seen in microwave popcorn manufacturing. The available evidence for disease in this industry is sparse. Stakeholder Meeting The stakeholder meeting will be an opportunity for informal discussion and the exchange of data, ideas, and points of view. To make the stakeholder meeting as productive as possible, OSHA requests that interested parties attending the stakeholder meeting be prepared to discuss the following issues relating to occupational exposure to diacetyl and food flavorings containing diacetyl in their respective industries, occupations, or operations: • Uses of diacetyl and food flavorings containing diacetyl; • Approaches to exposure assessment; • Available exposure data; • Controls (including substitutes) utilized to minimize exposure to diacetyl and food flavorings containing diacetyl; and • Medical screening and surveillance. The stakeholder meeting will begin with OSHA's presentation on Agency perspectives related to occupational exposure to diacetyl and food flavorings containing diacetyl followed by stakeholder questions. OSHA will devote the remainder of the meeting to informal discussions on the topics above and related issues. Meeting participants are not expected to prepare and present formal testimony. Public Participation—Submission of Notices of Intention To Attend You must submit, by October 10, 2007, a notice of intention to attend if you wish to participate in or observe the stakeholder meeting. You may submit your notice of intention to attend the stakeholder meeting
(1)Electronically,
(2)by facsimile,
(3)by telephone, or
(4)by hard copy. Notices of intention to attend the stakeholder meeting must include the following information: • Name and contact information; • Affiliation ( *e.g.* , organization, association), if any; • Whether you wish to be an active participant or observer; and • Whether you need any special accommodations in order to attend or participate in a stakeholder meeting. This document, as well as news releases and other relevant information, also are available at OSHA's Web page at *http://www.osha.gov* . Authority and Signature This notice was prepared under the direction of Edwin G. Foulke, Jr., Assistant Secretary of Labor for Occupational Safety and Health. It is issued under Sections 4 and 8 of the Occupational Safety and Health Act of 1970 (29 U.S.C. 653, 657), and Secretary of Labor's Order No. 5-2007 (72 FR 31160). Signed at Washington, DC, on this 21st day of September, 2007. Edwin G. Foulke, Jr., Assistant Secretary of Labor for Occupational Safety and Health. [FR Doc. E7-19087 Filed 9-25-07; 8:45 am] BILLING CODE 4510-26-P DEPARTMENT OF THE TREASURY Office of the Secretary 31 CFR Part 10 [REG-138637-07] RIN 1545-BH01 Regulations Governing Practice Before the Internal Revenue Service AGENCY: Office of the Secretary, Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document contains proposed modifications of the regulations governing practice before the IRS (Circular 230). These proposed regulations affect individuals who practice before the IRS. The proposed amendments modify § 10.34 of Circular 230 relating to standards with respect to tax returns. DATES: Written or electronic comments and requests for a public hearing must be received by October 26, 2007. ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-138637-07), room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (REG-138637-07), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC, or sent electronically via the Federal eRulemaking Portal at *http://www.regulations.gov* (IRS REG-138637-07). FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, Matthew S. Cooper at
(202)622-4940; concerning submissions of comments and request for a public hearing, Kelly Banks of the Publications and Regulation Branch at
(202)622-7180 (not toll-free numbers). SUPPLEMENTARY INFORMATION: Background and Explanation of Provisions This document contains proposed amendments to § 10.34 of Circular 230. Section 330 of title 31 of the United States Code authorizes the Secretary of the Treasury to regulate the practice of representatives before the Treasury Department. Pursuant to section 330 of title 31, the Secretary has published the regulations in Circular 230 (31 CFR part 10). On May 25, 2007, the President signed into law the Small Business and Work Opportunity Tax Act of 2007, Public Law 110-28 (121 Stat. 190), which amended several provisions of the Internal Revenue Code to extend the application of the income tax return preparer penalties to all tax return preparers, alter the standards of conduct that must be met to avoid imposition of the penalties for preparing a return that reflects an understatement of liability, and increase applicable penalties. On June 11, 2007, the IRS released Notice 2007-54, 2007-27 IRB 1 (see § 601.601(d)(2)(ii)( *b* )), providing guidance and transitional relief for the return preparer provisions under section 6694 of the Internal Revenue Code, as recently amended. Final regulations are, simultaneously to these proposed regulations, being promulgated on September 26, 2007 modifying the general standards of practice before the IRS under Circular 230. Those final regulations finalize the standards with respect to documents, affidavits and other papers as proposed, with modifications. Those final regulations, however, do not finalize the standards with respect to tax returns under § 10.34(a) and the definitions under § 10.34(e) because of the amendments made by the Small Business and Work Opportunity Tax Act of 2007. Rather, the Treasury Department and the IRS are reserving § 10.34(a) and
(e)in those final regulations and are simultaneously issuing this notice of proposed rulemaking proposing to amend this part to reflect these recent amendments to the Code. The Treasury Department and the IRS have determined that the professional standards under § 10.34 of Circular 230 should conform with the civil penalty standards for return preparers. Previously, for example, on June 20, 1994 (59 FR 31523), the regulations were modified to reflect more closely the rules under section 6694 and professional guidelines. The standards with respect to tax returns in § 10.34(a) of these proposed regulations have been amended to reflect changes to section 6694(a) of the Internal Revenue Code made by the Small Business and Work Opportunity Tax Act of 2007. Under § 10.34(a) of these proposed regulations, a practitioner may not sign a tax return as a preparer unless the practitioner has a reasonable belief that the tax treatment of each position on the return would more likely than not be sustained on its merits, or there is a reasonable basis for each position and each position is adequately disclosed to the Internal Revenue Service. A practitioner may not advise a client to take a position on a tax return, or prepare the portion of a tax return on which a position is taken, unless:
(1)The practitioner has a reasonable belief that the position satisfies the more likely than not standard; or
(2)the position has a reasonable basis and is adequately disclosed to the Internal Revenue Service. The definitions of “more likely than not” and “reasonable basis” under § 10.34(e) also are proposed to be amended to reflect these changes in accordance with the well-established definitions of these terms under the section 6662 penalty regulations. On June 11, 2007, the IRS released Notice 2007-54, 2007-27 IRB 1 (see § 601.601(d)(2)(ii)( *b* )), providing guidance and transitional relief for the return preparer provisions under section 6694 of the Code, as recently amended. In order to apply § 10.34 of these regulations consistently with the transitional relief under Notice 2007-54, § 10.34(a) and
(e)are proposed to apply to returns filed or advice provided on or after the date that final regulations are published in the **Federal Register** , but no earlier than January 1, 2008. Proposed Effective Date These regulations are proposed to apply to returns filed or advice provided on or after the date that final regulations are published in the **Federal Register** , but no earlier than January 1, 2008. Special Analyses It has been determined that this notice of proposed rulemaking is not a significant regulatory action as defined in Executive Order 12866. Therefore, a regulatory assessment is not required. It is hereby certified, under the provisions of the Regulatory Flexibility Act (5 U.S.C. 601 *et seq.* ), that these regulations will not have a significant economic impact on a substantial number of small entities. Persons authorized to practice have long been required to comply with certain standards of conduct when practicing before the Internal Revenue Service. The general requirements of these regulations are substantially the same as the recent Congressional amendments to section 6694 of the Code by the Small Business and Work Opportunity Act of 2007. Practitioners already enroll in educational seminars or training programs to keep up to date with the latest changes to the Internal Revenue Code, the provisions of the Act, and Circular 230, and the proposed regulations will generally be covered as part of that training. These regulations will not impose, or otherwise cause, a significant increase in reporting, recordkeeping, or other compliance burdens on a substantial number of small entities. A regulatory flexibility analysis, therefore, is not required. Pursuant to section 7805(f) of the Internal Revenue Code, this regulation has been submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on the regulations' impact on small businesses. Comments and Requests for Public Hearing Before these proposed regulations are adopted as final regulations, consideration will be given to any written (a signed original and eight
(8)copies) or electronic comments that are submitted timely to the IRS. The IRS and Treasury Department request comments on the substance of the proposed regulations, as well as on the clarity of the proposed rules and how they can be made easier to understand. All comments will be available for public inspection and copying. A public hearing will be scheduled if requested in writing by any person that timely submits written comments. If a public hearing is scheduled, notice of the date, time, and place for the public hearing will be published in the **Federal Register** . Drafting Information The principal author of these regulations is Matthew S. Cooper of the Office of the Associate Chief Counsel (Procedure and Administration). List of Subjects in 31 CFR Part 10 Accountants, Administrative practice and procedure, Lawyers, Reporting and recordkeeping requirements, Taxes. Proposed Amendments to the Regulations Accordingly, 31 CFR part 10 is proposed to be amended to read as follows: PART 10—PRACTICE BEFORE THE INTERNAL REVENUE SERVICE **Paragraph 1.** The authority citation for 31 CFR part 10 continues to read as follows: Authority: Sec. 3, 23 Stat. 258, secs. 2-12, 60 Stat. 237 et seq.; 5 U.S.C. 301, 500, 551-559; 31 U.S.C. 321; 31 U.S.C. 330; Reorg. Plan No. 26 of 1950, 15 FR 4935, 64 Stat. 1280, 3 CFR, 1949-1953 Comp., p. 1017. **Paragraph 2.** Section 10.34(a) and (e), and paragraph
(f)is revised to read as follows: § 10.34 Standards with respect to tax returns and documents, affidavits and other papers.
(a)*Tax returns.* A practitioner may not sign a tax return as a preparer unless the practitioner has a reasonable belief that the tax treatment of each position on the return would more likely than not be sustained on its merits (the more likely than not standard), or there is a reasonable basis for each position and each position is adequately disclosed to the Internal Revenue Service. A practitioner may not advise a client to take a position on a tax return, or prepare the portion of a tax return on which a position is taken, unless—
(1)The practitioner has a reasonable belief that the position satisfies the more likely than not standard; or
(2)The position has a reasonable basis and is adequately disclosed to the Internal Revenue Service.
(e)*Definitions.* For purposes of this section—
(1)*More likely than not.* A practitioner is considered to have a reasonable belief that the tax treatment of a position is more likely than not the proper tax treatment if the practitioner analyzes the pertinent facts and authorities, and based on that analysis reasonably concludes, in good faith, that there is a greater than fifty-percent likelihood that the tax treatment will be upheld if the IRS challenges it. The authorities described in 26 CFR 1.6662-4(d)(3)(iii), or any successor provision, of the substantial understatement penalty regulations may be taken into account for purposes of this analysis.
(2)*Reasonable basis.* A position is considered to have a reasonable basis if it is reasonably based on one or more of the authorities described in 26 CFR 1.6662-4(d)(3)(iii), or any successor provision, of the substantial understatement penalty regulations. Reasonable basis is a relatively high standard of tax reporting, that is, significantly higher than not frivolous or not patently improper. The reasonable basis standard is not satisfied by a return position that is merely arguable or that is merely a colorable claim. The possibility that a tax return will not be audited, that an issue will not be raised on audit, or that an issue will be settled may not be taken into account.
(3)*Frivolous.* A position is frivolous if it is patently improper.
(f)*Effective/applicability date.* Section 10.34(a) and
(e)is applicable for returns filed or advice provided on or after the date that final regulations are published in the **Federal Register** , but no earlier than January 1, 2008. Linda E. Stiff, Deputy Commissioner for Services and Enforcement. Approved: September 19, 2007. Robert Hoyt, General Counsel, Office of the Secretary. [FR Doc. E7-18919 Filed 9-25-07; 8:45 am] BILLING CODE 4830-01-P LIBRARY OF CONGRESS Copyright Royalty Board 37 CFR Part 381 [Docket No. 2006-2 CRB NCBRA] Noncommercial Educational Broadcasting Statutory License AGENCY: Copyright Royalty Board, Library of Congress. ACTION: Notice of proposed rulemaking. SUMMARY: The Copyright Royalty Judges are publishing for comment certain royalty rates for use of a musical work in a Public Broadcasting Service-distributed program pursuant to the noncommercial educational broadcasting statutory license contained in the Copyright Act. The rates published herein correct an error in the rates published for comment in the **Federal Register** on April 17, 2007. DATES: Comments and objections, if any, are due on or before October 26, 2007. ADDRESSES: Comments and objections may be sent electronically to *crb@loc.gov.* In the alternative, send an original, five copies and an electronic copy on a CD either by mail or hand delivery. Please do not use multiple means of transmission. Comments and objections may not be delivered by an overnight delivery service other than the U.S. Postal Service Express Mail. If by mail (including overnight delivery), comments and objections must be addressed to: Copyright Royalty Board, P.O. Box 70977, Washington, DC 20024-0977. If hand delivered by a private party, comments and objections must be brought to the Copyright Office Public Information Office, Library of Congress, James Madison Memorial Building, Room LM-401, 101 Independence Avenue, SE., Washington, DC 20559-6000. If delivered by a commercial courier, comments and objections must be delivered between 8:30 a.m. and 4 p.m. to the Congressional Courier Acceptance Site located at 2nd and D Street, NE., Washington, DC, and the envelope must be addressed to: Copyright Royalty Board, Library of Congress, James Madison Memorial Building, LM-403, 101 Independence Avenue, SE., Washington, DC 20559-6000. FOR FURTHER INFORMATION CONTACT: Richard Strasser, Senior Attorney, or Gina Giuffreda, Attorney-Advisor, by telephone at
(202)707-7658 or e-mail at *crb@loc.gov.* SUPPLEMENTARY INFORMATION: Background On April 17, 2007, the Copyright Royalty Judges (“Judges”) published a notice in the **Federal Register** requesting comment on proposed regulations that set rates and terms for the noncommercial educational broadcasting statutory license under section 118 of the Copyright Act, title 17 of the United States Code, for the license period 2008-2012. 72 FR 19138. These proposed rates and terms were part of a joint proposal submitted on March 15, 2007, by the following parties to this proceeding: the American Council on Education (“ACE”); the American Society of Composers, Authors and Publishers (“ASCAP”); Broadcast Music, Inc. (“BMI”); the Harry Fox Agency (“HFA”); the National Music Publishers’ Association, Inc. (“NMPA”); National Public Radio, Inc. (“NPR”); the National Religious Broadcasters Noncommerical Music License Committee (“NRBNMLC”); the Public Broadcasting Service (“PBS”) and SESAC, Inc. Section 801(b)(7)(A) of the Copyright Act allows the Judges to adopt such a proposal, which would be binding on all copyright owners and public broadcasting entities, 1 provided that: 1 A “public broadcasting entity” is defined as a “noncommercial educational broadcast station as defined in section 397 of title 47 and any nonprofit institution or organization engaged in the activities described in paragraph
(2)of subsection (c)” of section 118.
(i)the Copyright Royalty Judges shall provide to those that would be bound by the terms, rates, or other determination set by any agreement in a proceeding to determine royalty rates an opportunity to comment on the agreement and shall provide to participants in the proceeding under section 803(b)(2) that would be bound by the terms, rates, or other determination set by the agreement an opportunity to comment on the agreement and object to its adoption as a basis for statutory terms and rates; and
(ii)the Copyright Royalty Judges may decline to adopt the agreement as a basis for statutory terms and rates for participants that are not parties to the agreement, if any participant described in clause
(i)objects to the agreement and the Copyright Royalty Judges conclude, based on the record before them if one exists, that the agreement does not provide a reasonable basis for setting statutory terms or rates. 17 U.S.C. 801(b)(7)(A). Accordingly, the Judges published the joint proposal, with certain modifications, pursuant to this provision. *See* 72 FR at 19139 (April 17, 2007). Comments were due on or before May 17, 2007. In response to the notice, the Judges received only one comment, which was jointly submitted by NPR and PBS. The parties stated in pertinent part that due to “an inadvertent administrative error [in the parties’ joint proposal], some of the NPR and PBS proposed royalty rates * * * were incorrectly transcribed,” thereby making the rates proposed in § 381.7(b)(1)(i) “incorrect.” Joint Comments of National Public Radio and Public Broadcasting Service, filed May 15, 2007, at 2. They then set out the intended rates, which were lower than those published on April 17. *Id.* Consequently, as required by section 801(b)(7)(A), the Judges are publishing for comment rates correcting those previously proposed in § 381.7(b)(1)(i). Therefore, the public may comment and object only to the rates contained in today's notice of proposed rulemaking. Those who do comment and object, however, must be prepared to participate in further proceedings in this docket to establish rates and terms for the section 118 license. List of Subjects in 37 CFR Part 381 Copyright, Music, Radio, Television, Rates. Proposed Regulations For the reasons set forth in the preamble, the Copyright Royalty Judges propose to amend part 381 to Chapter III of title 37 of the Code of Federal Regulations, as proposed on April 17, 2007 (72 FR 19138), to read as follows: PART 381—USE OF CERTAIN COPYRIGHTED WORKS IN CONNECTION WITH NONCOMMERCIAL EDUCATIONAL BROADCASTING 1. The authority citation for proposed part 381 continues to read as follows: Authority: 17 U.S.C. 118, 801(b)(1) and 803. 2. Section 381.7 is amended by revising paragraphs (b)(1)(i)
(A)through
(D)as follows: § 381.7 Recording rights, rates and terms.
(b)* * * (1)(i)* * * 2008-2012
(A)Feature $114.09
(B)Concert feature (per minute) $34.26
(C)Background $457.66
(D)Theme: ( *1* ) Single program or first series program $57.66 ( *2* ) Other series program $23.41 Dated: September 20, 2007. James Scott Sledge, Chief Copyright Royalty Judge. [FR Doc. E7-18939 Filed 9-25-07; 8:45 am] BILLING CODE 1410-72-P ENVIRONMENTAL PROTECTION AGENCY 40 CFR Part 52 [EPA-R06-OAR-2007-0886; FRL-8473-4] Approval and Promulgation of Implementation Plans; Arkansas; Clean Air Interstate Rule Nitrogen Oxides Ozone Season Trading Program AGENCY: Environmental Protection Agency (EPA). ACTION: Proposed rule. SUMMARY: EPA is proposing to approve a revision to the Arkansas State Implementation Plan
(SIP)submitted on August 10, 2007, enacted at Regulation 19—Arkansas Plan of Implementation for Air Pollution Control; Chapter 14, Sections 19.1401-19.1404; and Chapter 15, Section 19.1501. This revision addresses the requirements of EPA's Clean Air Interstate Rule
(CAIR)Nitrogen Oxides (NO <sup>X</sup> ) Ozone Season Trading Program, promulgated on May 12, 2005 and subsequently revised on April 28 and December 13, 2006. EPA is proposing to determine that the SIP revision fully implements the CAIR NO <sup>X</sup> ozone season requirements for Arkansas. Therefore, as a consequence of the SIP approval, EPA will also withdraw the CAIR Federal Implementation Plan (CAIR FIP) concerning NO <sup>X</sup> emissions for Arkansas. The CAIR FIPs for all States in the CAIR region were promulgated on April 28, 2006 and subsequently revised on December 13, 2006. The intended effect of this action is to reduce NO <sup>X</sup> emissions from the State of Arkansas that are contributing to nonattainment of the 8-hour ozone National Ambient Air Quality Standard (NAAQS or standard) in downwind states. This action is being taken under section 110 of the Federal Clean Air Act (the Act or CAA). DATES: Comments must be received on or before October 26, 2007. ADDRESSES: Comments may be mailed to Mr. Jeff Robinson, Chief, Air Permits Section (6PD-R), Environmental Protection Agency, 1445 Ross Avenue, Suite 1200, Dallas, Texas 75202-2733. Comments may also be submitted electronically or through hand delivery/courier by following the detailed instructions in the ADDRESSES section of the direct final rule located in the rules section of this **Federal Register** . FOR FURTHER INFORMATION CONTACT: If you have questions concerning today's proposal, please contact Ms. Adina Wiley (6PD-R), Air Permits Section, Environmental Protection Agency, Region 6, 1445 Ross Avenue (6PD-R), Suite 1200, Dallas, TX 75202-2733. The telephone number is
(214)665-2115. Ms. Wiley can also be reached via electronic mail at *wiley.adina@epa.gov.* SUPPLEMENTARY INFORMATION: In the final rules section of this **Federal Register** , EPA is approving the State's SIP submittal as a direct final rule without prior proposal because the Agency views this as a noncontroversial submittal and anticipates no relevant adverse comments. A detailed rationale for the approval is set forth in the direct final rule. If no relevant adverse comments are received in response to this action, no further activity is contemplated. If EPA receives relevant adverse comments, the direct final rule will be withdrawn and all public comments received will be addressed in a subsequent final rule based on this proposed rule. EPA will not institute a second comment period. Any parties interested in commenting on this action should do so at this time. Please note that if EPA receives adverse comment on an amendment, paragraph, or section of the rule, and if that provision may be severed from the remainder of the rule, EPA may adopt as final those provisions of the rule that are not the subject of an adverse comment. For additional information, see the direct final rule which is located in the rules section of this **Federal Register** . Dated: September 18, 2007. Richard E. Greene, Regional Administrator, EPA Region 6. [FR Doc. E7-18964 Filed 9-25-07; 8:45 am] BILLING CODE 6560-50-P ENVIRONMENTAL PROTECTION AGENCY 40 CFR Part 52 [EPA-R07-OAR-2007-0926; FRL-8471-8] Approval and Promulgation of Implementation Plans; State of Missouri AGENCY: Environmental Protection Agency (EPA). ACTION: Proposed rule. SUMMARY: EPA is proposing to approve a revision to the Missouri State Implementation Plan
(SIP)that will fulfill the condition of a previously-published approval (July 11, 2006). The revision will amend the Construction Permits By Rule and require a preconstruction review period before sources may begin construction. DATES: Comments on this proposed action must be received in writing by October 26, 2007. ADDRESSES: Submit your comments, identified by Docket ID No. EPA-R07-OAR-2007-0926 by one of the following methods: 1. *http://www.regulations.gov* : Follow the on-line instructions for submitting comments. 2. *E-mail: Algoe-Eakin.amy@epa.gov* . 3. *Mail:* Amy Algoe-Eakin, Environmental Protection Agency, Air Planning and Development Branch, 901 North 5th Street, Kansas City, Kansas 66101. 4. *Hand Delivery or Courier:* Deliver your comments to: Amy Algoe-Eakin, Environmental Protection Agency, Air Planning and Development Branch, 901 North 5th Street, Kansas City, Kansas 66101. Such deliveries are only accepted during the Regional Office's normal hours of operation. The Regional Office's official hours of business are Monday through Friday, 8 to 4:30, excluding legal holidays. Please see the direct final rule that is located in the Rules section of this **Federal Register** for detailed instructions on how to submit comments. FOR FURTHER INFORMATION CONTACT: Amy Algoe-Eakin at
(913)551-7942, or by e-mail at *Algoe-Eakin.amy@epa.gov* . SUPPLEMENTARY INFORMATION: In the final rules section of the **Federal Register** , EPA is approving the state's SIP revision as a direct final rule without prior proposal because the Agency views this as a noncontroversial revision amendment and anticipates no relevant adverse comments to this action. A detailed rationale for the approval is set forth in the direct final rule. If no relevant adverse comments are received in response to this action, no further activity is contemplated in relation to this action. If EPA receives relevant adverse comments, the direct final rule will be withdrawn and all public comments received will be addressed in a subsequent final rule based on this proposed action. EPA will not institute a second comment period on this action. Any parties interested in commenting on this action should do so at this time. Please note that if EPA receives adverse comment on part of this rule and if that part can be severed from the remainder of the rule, EPA may adopt as final those parts of the rule that are not the subject of an adverse comment. For additional information, see the direct final rule that is located in the rules section of this **Federal Register** . Dated: September 13, 2007. John B. Askew, Regional Administrator, Region 7. [FR Doc. E7-18791 Filed 9-25-07; 8:45 am] BILLING CODE 6560-50-P DEPARTMENT OF HOMELAND SECURITY Federal Emergency Management Agency 44 CFR Part 67 [Docket No. FEMA-B-7736 & D-7820] Proposed Flood Elevation Determinations AGENCY: Federal Emergency Management Agency, DHS. ACTION: Proposed rule. SUMMARY: Technical information or comments are requested on the proposed Base (1% annual chance) Flood Elevations
(BFEs)and proposed BFEs modifications for the communities listed below. The BFEs are the basis for the floodplain management measures that the community is required either to adopt or to show evidence of being already in effect in order to qualify or remain qualified for participation in the National Flood Insurance Program (NFIP). DATES: The comment period is ninety
(90)days following the second publication of this proposed rule in a newspaper of local circulation in each community. ADDRESSES: The proposed BFEs for each community are available for inspection at the office of the Chief Executive Officer of each community. The respective addresses are listed in the table below. FOR FURTHER INFORMATION CONTACT: William R. Blanton, Jr., Engineering Management Section, Mitigation Division, Federal Emergency Management Agency, 500 C Street, SW., Washington, DC 20472,
(202)646-3151. SUPPLEMENTARY INFORMATION: The Federal Emergency Management Agency
(FEMA)proposes to make determinations of BFEs and modified BFEs for each community listed below, in accordance with section 110 of the Flood Disaster Protection Act of 1973, 42 U.S.C. 4104, and 44 CFR 67.4(a). These proposed BFEs and modified BFEs, together with the floodplain management criteria required by 44 CFR 60.3, are the minimum that are required. They should not be construed to mean that the community must change any existing ordinances that are more stringent in their floodplain management requirements. The community may at any time enact stricter requirements of its own, or pursuant to policies established by other Federal, State or regional entities. These proposed elevations are used to meet the floodplain management requirements of the NFIP and are also used to calculate the appropriate flood insurance premium rates for new buildings built after these elevations are made final, and for the contents in these buildings. *National Environmental Policy Act.* This proposed rule is categorically excluded from the requirements of 44 CFR part 10, Environmental Consideration. An environmental impact assessment has not been prepared. *Regulatory Flexibility Act.* As flood elevation determinations are not within the scope of the Regulatory Flexibility Act, 5 U.S.C. 601-612, a regulatory flexibility analysis is not required. *Regulatory Classification.* This proposed rule is not a significant regulatory action under the criteria of section 3(f) of Executive Order 12866 of September 30, 1993, Regulatory Planning and Review, 58 FR 51735. *Executive Order 13132, Federalism.* This proposed rule involves no policies that have federalism implications under Executive Order 13132. *Executive Order 12988, Civil Justice Reform.* This proposed rule meets the applicable standards of Executive Order 12988. List of Subjects in 44 CFR Part 67 Administrative practice and procedure, Flood insurance, Reporting *and* recordkeeping requirements. Accordingly, 44 CFR part 67 is proposed to be amended as follows: PART 67—[AMENDED] 1. The authority citation for part 67 continues to read as follows: Authority: 42 U.S.C. 4001 *et seq.* ; Reorganization Plan No. 3 of 1978, 3 CFR, 1978 Comp., p. 329; E.O. 12127, 44 FR 19367, 3 CFR, 1979 Comp., p. 376. § 67.4 [Amended] 2. The tables published under the authority of § 67.4 are proposed to be amended as follows: Flooding source(s) Location of referenced elevation *Elevation in feet
(NGVD)+Elevation in feet
(NAVD)# Depth in feet above ground Effective Modified Communities affected Cabarrus County, North Carolina and Incorporated Areas Rocky River Tributary 14 Approximately 500 feet upstream of the confluence with Rocky River None +561 Town of Harrisburg. Approximately 1,700 feet upstream of Rocky River Crossing Road None +574 *National Geodetic Vertical Datum. +North American Vertical Datum. #Depth in feet above ground. ADDRESSES Town of Harrisburg Maps are available for inspection at the Harrisburg Town Hall, 4100 Main Street, Suite 101, Harrisburg, North Carolina. Send comments to The Honorable Tim Hagler, Mayor of the Town of Harrisburg, P.O. Box 100, Harrisburg, North Carolina 28075. Chowan County, North Carolina and Incorporated Areas Filberts Creek Approximately 250 feet downstream of Virginia Road/NC Highway 32 None +7 Town of Edenton. Approximately 1,120 feet upstream of Virginia Road/NC Highway 32 None +14 Northeast Tributary of Queen Anne Creek At the confluence with Queen Anne Creek +10 +7 Unincorporated Areas of Chowan County. Approximately 920 feet upstream of the confluence with Northeast Tributary of Queen Anne Creek Tributary 1 None +12 Tributary 1 At the confluence with Northeast Tributary of Queen Anne Creek None +8 Unincorporated Areas of Chowan County. Approximately 1,150 feet upstream of the confluence with Northeast Tributary of Queen Anne Creek None +14 At the confluence with Queen Anne Creek +10 +7 Unincorporated Areas of Chowan County, Town of Edenton. Approximately 80 feet downstream of Railroad None +16 Pembroke Creek At Wildcat Road (State Road 1208) None +7 Unincorporated Areas of Chowan County. Approximately 1.2 miles upstream of the confluence with Pembroke Creek Tributary 8 None +13 Tributary 1 Approximately 0.5 mile upstream of the confluence with Pembroke Creek None +8 Unincorporated Areas of Chowan County. Approximately 330 feet downstream of VS Road/NC Highway 32 None +16 Tributary 2 At the confluence with Pembroke Creek None +7 Unincorporated Areas of Chowan County. Approximately 0.4 mile upstream of the confluence with Pembroke Creek None +8 Tributary 3 At the confluence with Pembroke Creek None +7 Unincorporated Areas of Chowan County. Approximately 0.5 mile upstream of the confluence with Pembroke Creek None +8 Tributary 4 At the confluence with Pembroke Creek None +7 Unincorporated Areas of Chowan County. Approximately 1.4 miles upstream of Greenhall Road (State Road 1316) None +15 Tributary 5 At the confluence with Pembroke Creek None +8 Unincorporated Areas of Chowan County. Approximately 0.6 mile upstream of Greenhall Road (State Road 1316) None +13 Tributary 6 At the confluence with Pembroke Creek None +10 Unincorporated Areas of Chowan County. Approximately 1,620 feet upstream of the confluence with Pembroke Creek None +11 Tributary 7 At the confluence with Pembroke Creek None +11 Unincorporated Areas of Chowan County. Approximately 1,700 feet upstream of the confluence with Pembroke Creek None +11 Tributary 8 At the confluence with Pembroke Creek None +12 Unincorporated Areas of Chowan County. Approximately 0.5 mile upstream of the confluence with Pembroke Creek Tributary 8A None +12 Tributary 8A At the confluence with Pembroke Creek Tributary 8 None +12 Unincorporated Areas of Chowan County. Approximately 0.5 mile upstream of the confluence with Pembroke Creek Tributary 8 None +12 Queen Anne Creek Just downstream of Paxton Lane +7 +6 Unincorporated Areas of Chowan County, Town of Edenton. Approximately 490 feet upstream of U.S. 17 BYP None +15 Rockyhock Creek At Rocky Hock Road (State Road 1222) None +7 Unincorporated Areas of Chowan County. Approximately 0.8 mile upstream of NC Highway 32 None +29 Tributary 1 At the confluence with Rockyhock Creek None +7 Unincorporated Areas of Chowan County. Approximately 0.6 mile upstream of the confluence with Rockyhock Creek None +9 Tributary 2 At the confluence with Rockyhock Creek None +8 Unincorporated Areas of Chowan County. Approximately 0.9 mile upstream of the confluence with Rockyhock Creek None +9 Tributary 3 At the confluence with Rockyhock Creek None +11 Unincorporated Areas of Chowan County. Approximately 0.8 mile upstream of Rocky Hock Landing Road (State Road 1224) None +15 Tributary 3A At the confluence with Rockyhock Creek Tributary 3 None +11 Unincorporated Areas of Chowan County. Approximately 0.6 mile upstream of the confluence with Rockyhock Creek Tributary 3 None +15 Tributary 4 At the confluence with Rockyhock Creek None +11 Unincorporated Areas of Chowan County. Approximately 100 feet downstream of Nixon Road (State Road 1225) None +14 Tributary 5 At the confluence with Rockyhock Creek None +11 Unincorporated Areas of Chowan County. Approximately 350 feet downstream of Cisco Road (State Road 1314) None +36 Tributary 5A At the confluence with Rockyhock Creek Tributary 5 None +20 Unincorporated Areas of Chowan County. Approximately 0.5 mile upstream of the confluence with Rockyhock Creek Tributary 5 None +25 Tributary 6 At the confluence with Rockyhock Creek None +12 Unincorporated Areas of Chowan County. Approximately 0.4 mile upstream of Rocky Hock Landing Road (State Road 1224) None +15 Tributary 7 At the confluence with Rockyhock Creek None +15 Unincorporated Areas of Chowan County. Approximately 0.8 mile upstream of the confluence with Rockyhock Creek None +18 Tributary 8 At the confluence with Rockyhock Creek None +15 Unincorporated Areas of Chowan County. Approximately 150 feet downstream of NC Highway 32 None +22 *National Geodetic Vertical Datum. +North American Vertical Datum. #Depth in feet above ground. ADDRESSES Town of Edenton Maps are available for inspection at Edenton Town Hall, 400 South Broad Street, Edenton, North Carolina. Send comments to Ms. Anne-Marie Knighton, Edenton Town Manager, P.O. Box 300, Edenton, North Carolina 27932. Unincorporated Areas of Chowan County Maps are available for inspection at Chowan County Planning Department, 108 East King Street, Edenton, North Carolina. Send comments to Mr. Luther C. Copeland, Jr., Chowan County Manager, P.O. Box 1030, Edenton, North Carolina 27932. Macon County, North Carolina and Incorporated Areas Allison Creek The confluence with Jones Creek None +2,232 Unincorporated Areas of Macon County. Approximately 0.5 mile upstream of Southards Road (State Road 1133) None +2,492 Beasely Creek At the confluence with Cowee Creek None +2,179 Unincorporated Areas of Macon County. Approximately 215 feet downstream of Goshen Road (State Road 1347) None +2,269 Big Creek The confluence with Cullasaja River None +3,606 Unincorporated Areas of Macon County, Town of Highlands. Approximately 25 feet downstream of the confluence of Houston Branch None +3,837 Brooks Creek The confluence with Clear Creek None +2,477 Unincorporated Areas of Macon County. Approximately 0.4 mile upstream of the confluence with Clear Creek None +2,483 Burningtown Creek At the confluence with Little Tennessee River None +1,890 Unincorporated Areas of Macon County. Approximately 480 feet upstream of Younce Creek Road (State Road 1390) None +2,030 Caler Fork The confluence with Cowee Creek None +2,013 Unincorporated Areas of Macon County. Approximately 20 feet downstream of the confluence of Dalton Creek None +2,081 Cartoogechaye Creek The confluence of Little Tennessee River None +2,024 Unincorporated Areas of Macon County, Town of Franklin. At the confluence of Jones Creek and Poplar Cove Creek None +2,179 Cat Creek The confluence with Rabbit Creek None +2,046 Unincorporated Areas of Macon County. Approximately 0.5 mile upstream of Ferguson Road (State Road 1507) None +2,087 Chattooga River The North Carolina/Georgia state boundary None +2,150 Unincorporated Areas of Macon County. At the confluence of Cane Creek None +2,512 Clear Creek The North Carolina/Georgia state boundary None +2,467 Unincorporated Areas of Macon County. Approximately 390 feet upstream of Clear Creek Road (State Road 1613) None +2,498 Cold Spring Creek The confluence with Whiteoak Creek None +3,162 Unincorporated Areas of Macon County. Approximately 625 feet upstream of Cold Springs Creek Road (State Road 1397) None +3,382 Commissioner Creek At the confluence with Little Tennessee River None +2,099 Unincorporated Areas of Macon County. Approximately 0.8 mile upstream of the confluence with Little Tennessee River None +2,159 Coon Creek The confluence with Watuaga Creek None +2,053 Unincorporated Areas of Macon County. Approximately 430 feet upstream of Brendle Road (State Road 1331) None +2,268 Cove Branch The confluence with Cullasaja River None +2,018 Unincorporated Areas of Macon County. Approximately 890 feet upstream of Hunnicutt Road (State Road 1664) None +2,065 Cowee Creek The confluence with Little Tennessee River None +1,958 Unincorporated Areas of Macon County. At the confluence of Beasley Creek and Mica City Creek None +2,179 Coweeta Creek The confluence with Little Tennessee River None +2,047 Unincorporated Areas of Macon County. Approximately 490 feet upstream of the confluence of Howard Branch None +2,123 Crawford Branch The confluence with Little Tennessee River None +2,012 Unincorporated Areas of Macon County, Town of Franklin. Approximately 660 feet upstream of Crawford Lane None +2,096 Cullasaja River The confluence with Little Tennessee River None +2017 Unincorporated Areas of Macon County, Town of Franklin, Town of Highlands. Approximately 200 feet upstream of Crescent Trail None +3979 Ellijay Creek The confluence with Cullasaja River None +2,054 Unincorporated Areas of Macon County. Approximately 60 feet upstream of Little Ellijay Road (State Road 1528) None +2,235 Jones Creek At the confluence with Poplar Cove Creek and Cartoogechaye Creek None +2,179 Unincorporated Areas of Macon County. At the confluence of Allison Creek None +2,232 Little Tennessee River The Macon/Swain County boundary None +1,835 Unincorporated Areas of Macon County, Town of Franklin. Approximately 0.5 mile upstream of the confluence of Commissioner Creek None +2,100 Tributary 5 At the confluence with Little Tennessee River None +2,015 Unincorporated Areas of Macon County, Town of Franklin. Approximately 720 feet upstream of John Justice Road (State Road 1509) None +2,104 Tributary 6 At the confluence with Little Tennessee River None +2,018 Unincorporated Areas of Macon County, Town of Franklin. Approximately 1.0 mile upstream of the confluence with Little Tennessee River None +2,083 Lotla Creek At the confluence with Little Tennessee River None +1,972 Unincorporated Areas of Macon County. Approximately 0.7 mile upstream of Airport Road (State Road 1434) None +2,017 Lowery Creek At the confluence with Jones Creek None +2,191 Unincorporated Areas of Macon County. Approximately 330 feet downstream of Anderson Creek Road (State Road 1302) None +2,315 Mashburn Branch The confluence with Cullasaja River None +2,027 Unincorporated Areas of Macon County. Approximately 0.5 mile upstream of Fulton Road (State Road 1668) None +2,094 Matlock Creek The confluence with Cowee Creek None +1,994 Unincorporated Areas of Macon County. The confluence with Rickman Creek None +2,055 Middle Creek The confluence with Little Tennessee River None +2,064 Unincorporated Areas of Macon County. Approximately 155 feet downstream of the confluence of Drymans Branch None +2149 Mill Creek The confluence with Cartoogechaye Creek None +2,091 Unincorporated Areas of Macon County. The confluence of Mint Branch None +2,147 (Highlands) The confluence with Cullasaja River None +3,658 Town of Highlands. Approximately 150 feet downstream North 4th Street None +3,819 Monger Creek (Club Lake) The confluence with Cullasaja River None +3,606 Unincorporated Areas of Macon County, Town of Highlands. Approximately 1,230 feet upstream of Hummingbird Lane None +3,641 Nantahala River Approximately 250 feet downstream of Macon/Swain County boundary None +1,961 Unincorporated Areas of Macon County. Approximately 1.9 miles upstream of U.S. Highway 64 None +3,320 North Fork Coweeta Creek The confluence with Coweeta Creek None +2,094 Unincorporated Areas of Macon County. Approximately 0.6 mile upstream of Coweeta Church Road (State Road 1115) None +2,156 North Prong Ellijay Creek The confluence with Ellijay Creek None +2,191 Unincorporated Areas of Macon County. Approximately 0.6 mile upstream of the confluence with Ellijay Creek None +2,236 Otter Creek At the confluence with Whiteoak Creek None +2,653 Unincorporated Areas of Macon County. Approximately 1,200 feet upstream of Otter Creek Road (State Road 1365) None +2,842 Poplar Cove Creek At the confluence with Cartoogechaye Creek and Jones Creek None +2,179 Unincorporated Areas of Macon County. Approximately 380 feet upstream of Smith Hill Road (State Road 1306) None +2,264 Rabbit Creek The confluence with Little Tennessee River None +2,001 Unincorporated Areas of Macon County, Town of Franklin. At the confluence of Corbin Creek and Berry Creek None +2,220 Rocky Branch The confluence with Little Tennessee River None +1,977 Unincorporated Areas of Macon County. Approximately 950 feet downstream of Nettie Hurst Road None +1,996 Rose Creek The confluence with Little Tennessee River None +1,946 Unincorporated Areas of Macon County. Approximately 1,110 feet upstream of Furman Welch Road (State Road 1374) None +1,953 Satulah Branch At the confluence with Mill Creek (Highlands) None +3,819 Town of Highlands. Approximately 850 feet upstream of Smallwood Avenue None +3,832 Skeenah Creek The confluence with Little Tennessee River None +2,037 Unincorporated Areas of Macon County. Approximately 190 feet upstream of the confluence of South Fork Skeenah Creek None +2,073 Tessentee Creek The confluence with Little Tennessee River None +2,056 Unincorporated Areas of Macon County. The confluence of Whiterock Branch None +2,347 Watuaga Creek The confluence with Little Tennessee River None +1,985 Unincorporated Areas of Macon County. Approximately 155 feet downstream of Brown Branch Road None +2,230 Wayah Creek At the confluence with Cartoogechaye Creek None +2,152 Unincorporated Areas of Macon County. At the confluence of Shingletree Branch None +2,225 Whiteoak Creek At the confluence with Nantahala River None +2,515 Unincorporated Areas of Macon County. Approximately 900 feet upstream of the confluence of Cold Spring Creek None +3,169 *National Geodetic Vertical Datum. +North American Vertical Datum. #Depth in feet above ground. ADDRESSES Town of Franklin Maps are available for inspection at Franklin Town Hall, 188 West Main Street, Franklin, North Carolina. Send comments to The Honorable Joe Collins, Mayor of the Town of Franklin, 188 West Main Street, Franklin, North Carolina 28734. Town of Highlands Maps are available for inspection at Highlands Town Hall, 210 North Fourth Street, Highlands, North Carolina. Send comments to The Honorable Don Mullen, Mayor of the Town of Highlands, P.O. Box 460, Highlands, North Carolina 28741. Unincorporated Areas of Macon County Maps are available for inspection at Macon County Planning Department, Human Services Building, 5 West Main Street, Franklin, North Carolina. Send comments to Mr. Sam Greenwood, Macon County Manager, Courthouse Annex, 5 West Main Street, Franklin, North Carolina 28734. Comal County, Texas, and Incorporated Areas Alligator Creek Approximately 4500 feet downstream from the intersection with FM 1101 Road +640 +643 City of New Braunfels. Intersection with Hoffman Lane None +717 Tributary No. 6 Confluence with Alligator Creek None +715 City of New Braunfels, Unincorporated Areas of Comal County. Intersection with FM 306 None +795 Bear Creek (Dry Comal Watershed) Confluence of Bear Creek and Dry Comal Watershed None +730 City of Garden Ridge, Unincorporated Areas of Comal County. Confluence of Bear Creek and Bear Creek Tributary 14 None +831 Blieder's Creek Intersection with River Road None +663 City of New Braunfels, Unincorporated Areas of Comal County. Intersection with Schoenthal Road None +892 Bracken Tributary Confluence with Cibolo Creek None +772 City of Garden Ridge, Unincorporated Areas of Comal County. Approximately 2075 feet upstream from the intersection with Garden North Drive None +899 Cibolo Creek Intersection with Lookout Road None +763 Unincorporated Areas of Comal County, City of Fair Oaks Ranch, City of Selma. Approximately 1.1 mile upstream from the confluence with Postoak Creek +1274 +1276 Dry Comal Creek At Altgelt Lane +643 +646 City of New Braunfels, Unincorporated Areas of Comal County. Confluence of West Fork Dry Comal Creek and Upper Comal Creek +784 +780 Garden Ridge Tributary Confluence of HID Tributary of Garden Ridge Tributary and Garden Ridge Tributary None +784 City of Garden Ridge, Unincorporated Areas of Comal County. Intersection with Water Wood Drive None +903 Guadalupe River (Lower Reach) Approximately 300 feet upstream from the intersection with Missouri Kansas Texas Railroad +626 +634 Unincorporated Areas of Comal County. Confluence with Canyon Dam Emergency Spillway Channel +755 +760 West Fork Tributary Confluence with West Fork Dry Comal Creek +802 +799 Unincorporated Areas of Comal County. Approximately 774 feet downstream of Schoenthal Rd +850 +852 *National Geodetic Vertical Datum. +North American Vertical Datum. #Depth in feet above ground. ADDRESSES City of Fair Oaks Ranch Maps are available for inspection at 7286 Dietz Elkhorn, Fair Oaks Ranch, TX 78015. Send comments to The Honorable E.L. Boots Gaubatz, Mayor, 7286 Dietz Elkhorn, Fair Oaks Ranch, TX 78015. City of Garden Ridge Maps are available for inspection at 9357 Schoenthal Road, Garden Ridge, TX 78266. Send comments to The Honorable Jay Feibelman, Mayor, City of Garden Ridge, 9357 Schoenthal Road, Garden Ridge, TX 78266. City of New Braunfels Maps are available for inspection at 424 South Castell, New Braunfels, TX 78130. Send comments to The Honorable Bruce Boyer, Mayor, City of New Braunfels, 424 South Castell, New Braunfels, TX 78130. City of Selma Maps are available for inspection at 9375 Corporate, Selma, TX 78154. Send comments to The Honorable James Parma, Mayor, City of Selma, 9375 Corporate, Selma, TX 78154. Unincorporated Areas of Comal County Maps are available for inspection at 195 David Jonas Drive, New Braunfels, TX 78132. Send comments to The Honorable Danny Scheel, Judge, Comal County, 199 Main Plaza, New Braunfels, TX 78130. (Catalog of Federal Domestic Assistance No. 97.022, “Flood Insurance.”) Dated: September 12, 2007. David I. Maurstad, Federal Insurance Administrator of the National Flood Insurance Program, Department of Homeland Security, Federal Emergency Management Agency. [FR Doc. E7-18948 Filed 9-25-07; 8:45 am] BILLING CODE 9110-12-P DEPARTMENT OF HOMELAND SECURITY Federal Emergency Management Agency 44 CFR Part 67 [Docket No. FEMA-B-7737] Proposed Flood Elevation Determinations AGENCY: Federal Emergency Management Agency, DHS. ACTION: Proposed rule. SUMMARY: Technical information or comments are requested on the proposed Base (1% annual chance) Flood Elevations
(BFEs)and proposed BFEs modifications for the communities listed below. The BFEs are the basis for the floodplain management measures that the community is required either to adopt or to show evidence of being already in effect in order to qualify or remain qualified for participation in the National Flood Insurance Program (NFIP). DATES: The comment period is ninety
(90)days following the second publication of this proposed rule in a newspaper of local circulation in each community. ADDRESSES: The proposed BFEs for each community are available for inspection at the office of the Chief Executive Officer of each community. The respective addresses are listed in the table below. FOR FURTHER INFORMATION CONTACT: William R. Blanton, Jr., Engineering Management Section, Mitigation Directorate, Federal Emergency Management Agency, 500 C Street, SW., Washington, DC 20472,
(202)646-3151. SUPPLEMENTARY INFORMATION: The Federal Emergency Management Agency
(FEMA)proposes to make determinations of BFEs and modified BFEs for each community listed below, in accordance with section 110 of the Flood Disaster Protection Act of 1973, 42 U.S.C. 4104, and 44 CFR 67.4(a). These proposed BFEs and modified BFEs, together with the floodplain management criteria required by 44 CFR 60.3, are the minimum that are required. They should not be construed to mean that the community must change any existing ordinances that are more stringent in their floodplain management requirements. The community may at any time enact stricter requirements of its own, or pursuant to policies established by other Federal, State or regional entities. These proposed elevations are used to meet the floodplain management requirements of the NFIP and are also used to calculate the appropriate flood insurance premium rates for new buildings built after these elevations are made final, and for the contents in these buildings. *National Environmental Policy Act.* This proposed rule is categorically excluded from the requirements of 44 CFR part 10, Environmental Consideration. An environmental impact assessment has not been prepared. *Regulatory Flexibility Act.* As flood elevation determinations are not within the scope of the Regulatory Flexibility Act, 5 U.S.C. 601-612, a regulatory flexibility analysis is not required. *Regulatory Classification.* This proposed rule is not a significant regulatory action under the criteria of section 3(f) of Executive Order 12866 of September 30, 1993, Regulatory Planning and Review, 58 FR 51735. *Executive Order 13132, Federalism.* This proposed rule involves no policies that have federalism implications under Executive Order 13132. *Executive Order 12988, Civil Justice Reform.* This proposed rule meets the applicable standards of Executive Order 12988. List of Subjects in 44 CFR Part 67 Administrative practice and procedure, Flood insurance, Reporting and recordkeeping requirements. Accordingly, 44 CFR part 67 is proposed to be amended as follows: PART 67—[AMENDED] 1. The authority citation for part 67 continues to read as follows: Authority: 42 U.S.C. 4001 *et seq.* ; Reorganization Plan No. 3 of 1978, 3 CFR, 1978 Comp., p. 329; E.O. 12127, 44 FR 19367, 3 CFR, 1979 Comp., p. 376. § 67.4 [Amended] 2. The tables published under the authority of § 67.4 are proposed to be amended as follows: Flooding source(s) Location of referenced elevation * Elevation in feet
(NGVD)+ Elevation in feet
(NAVD)# Depth in feet above ground Effective Modified Communities affected Adams County, Indiana, and Incorporated Areas Borum Run At confluence with St. Marys River +789 +791 Unincorporated Areas of Adams County, City of Decatur. Approximately 5,125 feet upstream of High Street +789 +791 Holthouse Ditch At confluence with St. Marys River +785 +787 Unincorporated Areas of Adams County, City of Decatur. Approximately 4,700 feet upstream of Washington Street +786 +787 Kohne Drain No. 1 At confluence with Holthouse Ditch +785 +787 Unincorporated Areas of Adams County, City of Decatur. Approximately 1,350 feet upstream of Meibers Street +786 +787 Koos Ditch At confluence with St. Mary's River +788 +789 Unincorporated Areas of Adams County, City of Decatur. Approximately 1,550 upstream of Piqua Road +788 +789 St. Marys River Approximately 14,750 feet downstream of County Road 350 West +776 +778 Unincorporated Areas of Adams County, City of Decatur. Approximately 16,650 feet upstream of State Road 101 None +794 Yellow Creek At the confluence with the St. Marys River +789 +791 Unincorporated Areas of Adams County. Approximately 1,750 feet upstream of Norfolk and Western Railway +790 +791 * National Geodetic Vertical Datum. + North American Vertical Datum. # Depth in feet above ground. ADDRESSES City of Decatur Maps are available for inspection at 225 West Monroe Street, Decatur, IN 46733. Send comments to The Honorable Fred R. Isch, Mayor, 225 West Monroe Street, Decatur, IN 46733. Unincorporated Areas of Adams County Maps are available for inspection at 313 W. Jefferson St., Suite 338, Decatur, IN 46733. Send comments to Mr. Doug Bauman, Adams County Commissioner, 313 W. Jefferson St., Suite 200, Decatur, IN 46733. Tarrant County, Texas, and Incorporated Areas Big Bear Creek Approximately 1270ft downstream of the intersection at Highway 183 +528 +527 City of Fort Worth, City of Euless, City of Grand Prairie, City of Grapevine, City of Keller, City of South Lake, Town of Colleyville, Unincorporated Areas of Tarrant County. Approximately 93ft downstream of the intersection with Bear Creek Pkwy. +759 +758 Hogpen Branch Approximately 83 feet upstream from intersection with Country Club Road +584 +582 City of Mansfield. Approximately 100 feet downstream from intersection with Highway 157 +620 +621 Johnson Creek Intersection with Avenue K +470 +467 City of Grand Prairie. Approximately 200 feet upstream of intersection with Highway 360 +510 +511 Nichols Branch Intersection with Newt Patterson Road +601 +599 City of Mansfield. Approximately 560 feet downstream of intersection with Columbria Drive None +620 Plantation East Creek Upstream of Llano Avenue approximately 290 feet +652 +651 City of Benbrook. Approximately 288 feet upstream of Circle S Road +686 +685 Plantation West Creek, Stream MSC-1A Intersection with Twilight Drive W +673 +671 City of Benbrook, City of Fort Worth. Approximately 705 feet from intersection with Dawn Drive +690 +692 Pond Branch Approximately 95 feet downstream of intersection with Depot Street +586 +587 City of Mansfield. Approximately 37 feet downstream of East Kimball Street +602 +600 Stream JC-1 Approximately 300 feet downstream of West Tarrant Road intersection +500 +502 City of Grand Prairie. Intersection with Duncan Perry Road +505 +503 Timber Creek Approximately 700 feet upstream of confluence with Clear Fork of the Trinity River +617 +618 City of Benbrook. Approximately 700 feet downstream of the intersection with McKinley Street +693 +692 Walnut Creek 3 Approximately 4850 feet downstream from intersection with Highway 360 +548 +546 City of Mansfield. Approximately 80 feet downstream from the intersection of 287 +587 +588 Watson Branch Confluence with Walnut Creek 3 +578 +580 City of Mansfield. Intersection with Highway 157 None +641 Willow Bend The intersection with Willow Bend Creek at Meadowside Drive +634 +640 City of Benbrook. Approximately 70 feet downstream of intersection with Williams Road +706 +707 * National Geodetic Vertical Datum. + North American Vertical Datum. # Depth in feet above ground. ADDRESSES City of Benbrook Maps are available for inspection at 911 Winscott Rd, Benbrook, TX 76126. Send comments to The Honorable Jerry Dittrick, Mayor, 911 Winscott Rd, Benbrook, TX 76126. City of Euless Maps are available for inspection at 201 N Ector Dr., Euless, TX 76039. Send comments to The Honorable Mary Saleh, Mayor, 201 N Ector Dr., Euless, TX 76039. City of Fort Worth Maps are available for inspection at 1000 Throckmorton St., Fort Worth, TX 76102. Send comments to The Honorable Mike Moncrief, Mayor, 1000 Throckmorton St., Fort Worth, TX 76102. City of Grand Prairie Maps are available for inspection at 317 College St., Grand Prairie, TX 75053. Send comments to The Honorable Charles England, Mayor, 317 W. College, Grand Prairie, TX 75050. City of Grapevine Maps are available for inspection at 413 South Main Street, Grapevine, TX 76051. Send comments to The Honorable William D Tate, Mayor, P.O. Box 95104, Grapevine, TX 76099. City of Keller Maps are available for inspection at 158 South Main, Keller, TX 76248. Send comments to The Honorable Pat McGrail, Mayor, P.O. Box 770, Keller, TX 76244. City of Mansfield Maps are available for inspection at 1305 East Broad St., Mansfield, TX 76063. Send comments to The Honorable Mel Newman, Mayor, 1200 E Broad St., Mansfield, TX 76063. City of South Lake Maps are available for inspection at 667 North Carroll Avenue, Southlake, TX 76092. Send comments to The Honorable Andy Wambsganss, Mayor, 1400 Main St, Southlake, TX 76092. Town of Colleyville Maps are available for inspection at 401 Oak Valley Rd., Colleyville, TX 76034. Send comments to The Honorable David Kelly, Mayor, 100 Main Street, Colleyville, TX 76034. Unincorporated Areas of Tarrant County Maps are available for inspection at 100 E Weatherford St, Fort Worth, TX 76196. Send comments to The Honorable B. Glen Whitley, County Judge, 100 E Weatherford St, Suite 501, Fort Worth, TX 76196. District of Columbia Washington, D.C. Anacostia River Approximately at Anacostia Railroad Bridge +11 +13 District of Columbia. At approximately 200 feet upstream of New York Avenue +15 +17 Barnaby Run Approximately at the confluence with Oxon Run None +21 District of Columbia. At approximately 1200 feet upstream of South Capital and Southern Avenue +49 +53 Broad Branch At approximately 2560 feet upstream of Ridge Road +101 +102 District of Columbia. At approximately 760 feet upstream of 27th Street +180 +187 Creek Along Normanstone Drive At approximately 230 feet downstream of the Rock Creek Drive +41 +40 District of Columbia. At approximately 190 feet upstream of Normanstone Drive +149 +150 East Creek A At approximately 2250 feet downstream of Dalecarlia Parkway +164 +165 District of Columbia. At approximately 675 feet downstream of Dalecarlia Parkway +168 +169 East Creek B Approximately at the Glenbrook Road +239 +240 District of Columbia. At approximately 760 feet upstream of Driveway Bridge #4 +314 +308 Fenwick Branch Approximately at the confluence with Rock Creek +174 +176 District of Columbia. At approximately 3620 feet upstream of the confluence with Tributary of Fenwick Branch +234 +232 Fort Dupont Creek Approximately 500 feet downstream of Minnesota Avenue Bridge +24 +23 District of Columbia. At approximately 40 feet downstream of Minnesota Avenue Bridge +28 +29 Melvin Hazen Branch Approximately 1000 feet upstream from Connecticut Avenue, NW +209 +208 District of Columbia. At approximately 125 feet downstream of Reno Road +245 +244 Oxon Run At approximately 320 feet upstream of the confluence with Barnaby Run +22 +23 District of Columbia. At approximately 6160 feet upstream of Wheeler Road +102 +103 Pinehurst Run Approximately at the confluence with Rock Creek None +165 District of Columbia. At approximately 3100 feet upstream of Oregon Avenue +251 +255 Pope Branch At approximately 80 feet upstream of Minnesota Avenue +32 +45 District of Columbia. Approximately 4630 feet upstream of Minnesota Avenue +152 +159 Potomac River At approximately 500 feet downstream of Route 95 +10 +9 District of Columbia. At approximately 2200 feet upstream of Chain Bridge Road +42 +41 Rock Creek Approximately at the confluence with Potomac River +15 +16 District of Columbia. Approximately at the confluence with Fenwick Branch +174 +176 Tributary to Fenwick Branch Approximately at the confluence with Fenwick Creek +189 +191 District of Columbia. At approximately 2500 feet upstream of the confluence with Fenwick Branch +232 +231 Watts Branch Approximately at the confluence with Anacostia River +13 +15 District of Columbia. Approximately at Southern Avenue +93 +96 * National Geodetic Vertical Datum. + North American Vertical Datum. # Depth in feet above ground. ADDRESSES District of Columbia Maps are available for inspection at 51 N Street, NE., Suite 5020, Washington, DC 20002. Send comments to Mr. Timothy Karikari, P.E., CPESC, NFIP Coordinator, 51 N Street, NE., 5th Floor, Room 5021, Washington, DC 20002. (Catalog of Federal Domestic Assistance No. 97.022, “Flood Insurance.”) Dated: September 18, 2007. David I. Maurstad, Federal Insurance Administrator of the National Flood Insurance Program, Department of Homeland Security, Federal Emergency Management Agency. [FR Doc. E7-18951 Filed 9-25-07; 8:45 am] BILLING CODE 9110-12-P DEPARTMENT OF TRANSPORTATION National Highway Traffic Safety Administration 49 CFR Part 578 [Docket No. NHTSA-2007-28445; Notice 1] RIN 2127-AK07 Civil Penalties AGENCY: National Highway Traffic Safety Administration (NHTSA), DOT. ACTION: Notice of proposed rulemaking. SUMMARY: This document proposes to increase the maximum aggregate civil penalties for violations of the odometer tampering and disclosure requirements and certain administrative provisions of the Energy Policy and Conservation Act. This action would be taken pursuant to the Federal Civil Monetary Penalty Inflation Adjustment Act of 1990, as amended by the Debt Collection Improvement Act of 1996, which requires us to review and, as warranted, adjust penalties based on inflation at least every four years. DATES: Comments on the proposal are due October 26, 2007. Proposed effective date: 30 days after date of publication of the final rule in the **Federal Register** . ADDRESSES: You may submit comments [identified by DOT Docket ID Number NHTSA-2007-28445] by any of the following methods: If filing comments by September 27, 2007, please use: • *Web Site: http://dms.dot.gov* . Follow the instructions for submitting comments on the Department of Transportation Docket Management System electronic docket site. No electronic submissions will be accepted between September 28, 2007, and October 1, 2007. If filing comments on or after October 1, 2007, use: • *Federal eRulemaking Portal:* Go to *http://www.regulations.gov* . Follow the online instructions for submitting comments. Alternatively, you can file comments using the following methods: • *Mail:* Docket Management Facility: U.S. Department of Transportation, 1200 New Jersey Avenue, SE., West Building Ground Floor, Room W12-140, Washington, DC 20590-0001 • *Hand Delivery or Courier:* West Building Ground Floor, Room W12-140, 1200 New Jersey Avenue, SE., between 9 a.m. and 5 p.m. ET, Monday through Friday, except Federal holidays. • *Fax:* 202-493-2251. *Instructions:* For detailed instructions on submitting comments and additional information on the rulemaking process, see the Public Participation heading of the Supplementary Information section of this document. Note that all comments received will be posted without change to *http://www.dms.dot.gov* or *http://www.regulations.gov* , including any personal information provided. Please see the Privacy Act heading below. *Privacy Act:* Anyone is able to search the electronic form of all comments received into any of our dockets by the name of the individual submitting the comment (or signing the comment, if submitted on behalf of an association, business, labor union, etc.). You may review DOT's complete Privacy Act Statement in the **Federal Register** published on April 11, 2000 (65 FR 19477-78). *Docket:* For access to the docket to read background documents or comments received, go to *http://dms.dot.gov* until September 27, 2007, or the street address listed above. The DOT docket may be offline at times between September 28 through September 30 to migrate to the Federal Docket Management System (FDMS). On October 1, 2007, the internet access to the docket will be at *http://www.regulations.gov* . Follow the online instructions for accessing the dockets. FOR FURTHER INFORMATION CONTACT: Michael Kido, Office of Chief Counsel, NHTSA, telephone
(202)366-5263, facsimile
(202)366-3820, 1200 New Jersey Avenue, SE., Washington, DC 20590. SUPPLEMENTARY INFORMATION: Background In order to preserve the remedial impact of civil penalties and to foster compliance with the law, the Federal Civil Monetary Penalty Inflation Adjustment Act of 1990 (28 U.S.C. 2461, Notes, Pub. L. 101-410), as amended by the Debt Collection Improvement Act of 1996 (Pub. L. 104-134) (referred to collectively as the “Adjustment Act” or, in context, the “Act”), requires us and other Federal agencies to adjust civil penalties for inflation. Under the Adjustment Act, following an initial adjustment that was capped by the Act, these agencies must make further adjustments, as warranted, to the amounts of penalties in statutes they administer at least once every four years. NHTSA's initial adjustment of civil penalties under the Adjustment Act was published on February 4, 1997. 62 FR 5167. At that time, we codified the penalties under statutes administered by NHTSA, as adjusted, in 49 CFR Part 578, Civil Penalties. On July 14, 1999, we further adjusted certain penalties. 64 FR 37876. In 2000, the Transportation Recall Enhancement, Accountability, and Documentation (“TREAD”) Act increased the maximum penalties under the National Traffic and Motor Vehicle Safety Act as amended (sometimes referred to as the “Motor Vehicle Safety Act”). We codified those amendments in Part 578 on November 14, 2000. 65 FR 68108. On August 7, 2001, we also adjusted certain penalty amounts pertaining to odometer tampering and disclosure requirements and vehicle theft prevention. 66 FR 41149. On September 28, 2004, we adjusted the maximum penalty amounts for a related series of violations involving the agency's provisions governing vehicle safety, bumper standards, and consumer information. 69 FR 57864. On September 8, 2005, the agency adjusted its penalty amounts for violations of its vehicle theft protection standards and those involving a related series of odometer-related violations. 70 FR 53308. Most recently, on May 16, 2006, the agency adjusted its penalty amounts for violations of the Motor Vehicle Safety Act, as amended, and codified amendments made to the Motor Vehicle Safety Act by the Safe, Accountable, Flexible, Efficient Transportation Equity Act—A Legacy for Users (SAFETEA-LU). 119 Stat. 1144, 1942-43 (Aug. 10, 2005). We have reviewed the civil penalty amounts in 49 CFR Part 578 and propose in this notice to adjust certain penalties under the Adjustment Act. Those civil penalties that we are proposing to adjust address penalty amounts pertaining to single violations involving
(1)odometer tampering and disclosure and
(2)administrative provisions of the automobile fuel economy law. Method of Calculation—Proposed Adjustments Under the Adjustment Act, we first calculate the inflation adjustment for each applicable civil penalty by arithmetically increasing the maximum civil penalty amount per violation by a cost-of-living adjustment. Section 5(b) of the Adjustment Act defines the “cost-of-living” adjustment as: The percentage (if any) for each civil monetary penalty by which —
(1)The Consumer Price Index for the month of June of the calendar year preceding the adjustment exceeds.
(2)The Consumer Price Index for the month of June of the calendar year in which the amount of such civil monetary penalty was last set or adjusted pursuant to law. Since the proposed adjustment is intended to be effective before December 31, 2007, the “Consumer Price Index [CPI] for the month of June of the calendar year preceding the adjustment” would be the CPI for June 2006. 1 This figure, based on the Adjustment Act's requirement of using the CPI “for all-urban consumers published by the Department of Labor” is 607.8. 2 The penalty amounts that NHTSA proposes to adjust for single violations of both the agency's odometer tampering and disclosure requirements and certain administrative provisions of the Energy Policy and Conservation Act of 1975 as amended and recodified (EPCA), which generally regulates fuel economy, were last set in 1997 based on the Adjustment Act's requirements. The CPI figure for June 1997 is 480.2. Accordingly, the factor that we are using in calculating the proposed increases is 1.27 (607.8/480.2) for both penalty amounts. 1 We note that in the event that this rule becomes effective in 2008, the agency would use the CPI for June 2007 to calculate this adjustment. 2 Individuals interested in deriving the CPI figures used by the agency may visit the Department of Labor's Consumer Price Index Home Page at *http://www.bls.gov/cpi/home.htm.* Scroll down to “Most Requested Statistics” and select the “All Urban Consumers (Current Series)” option, select the “U.S. ALL ITEMS 1967=100—CUUR0000AA0” box, and click on the “Retrieve Data” button. Second, using this inflation factor, increases above the current maximum penalty levels are calculated and are then subject to a specific rounding formula set forth in Section 5(a) of the Adjustment Act. 28 U.S.C. 2461, Notes. Under that formula: Any increase shall be rounded to the nearest
(1)Multiple of $10 in the case of penalties less than or equal to $100;
(2)Multiple of $100 in the case of penalties greater than $100 but less than or equal to $1,000;
(3)Multiple of $1,000 in the case of penalties greater than $1,000 but less than or equal to $10,000;
(4)Multiple of $5,000 in the case of penalties greater than $10,000 but less than or equal to $100,000;
(5)Multiple of $10,000 in the case of penalties greater than $100,000 but less than or equal to $200,000; and
(6)Multiple of $25,000 in the case of penalties greater than $200,000. Change to Maximum Penalty (Single Violation) Under the Odometer Tampering and Disclosure Provision, 49 U.S.C. Chapter 327 (49 CFR 578.6(f)(1)) The maximum civil penalty for a single violation of the odometer tampering and disclosure statutory provisions or a regulation prescribed thereunder is $2,200, as specified in 49 CFR 578.6(f)(1). *See* 62 FR 5167. The underlying statutory civil penalty provision is contained in 49 U.S.C. 32709(a). Applying the appropriate inflation factor (1.27) raises the $2,200 figure to $2,794, an increase of $594. Under the rounding formula, any increase in a penalty's amount shall be rounded to the nearest multiple of $1,000 in the case of penalties greater than $1,000 but less than or equal to $10,000. In this case, the increase would be $1,000. Accordingly, we propose that Section 578.6(f)(1) be amended to increase the maximum civil penalty from $2,200 to $3,200 for a single violation. Change to Maximum Penalty (Single Violation) Under the Automobile Fuel Economy Provisions, 49 U.S.C. Chapter 329 (49 CFR 578.6(h)(1)) The maximum civil penalty for a single violation of certain administrative provisions of EPCA is $11,000, as specified in 49 CFR 578.6(h)(1). See 62 FR 5167. Specifically, Section 578.6(h)(1) applies a maximum penalty of $11,000 for a violation of 49 U.S.C. 32911(a), which applies generally to violations of 49 U.S.C. Chapter 329, excluding 49 U.S.C. 32902 (average fuel economy standards), 32903 (credits for exceeding average fuel economy standards), 32908(b) (fuel economy labeling requirements), 32917(b) (executive agency fleet average fuel economy), and 32918 (retrofit devices). Section 32911(a) applies, for example, to inaccurate reports to NHTSA under 49 U.S.C. 32907 and regulations promulgated thereunder. The underlying statutory civil penalty provision is 49 U.S.C. 32912(a). Applying the appropriate inflation factor (1.27) raises the $11,000 figure to $13,970, an increase of $2,970. Under the rounding formula, any increase in a penalty's amount shall be rounded to the nearest multiple of $5,000 in the case of penalties greater than $10,000 but less than or equal to $100,000. In this case, the increase would be $5,000. Accordingly, we propose that § 578.6(h)(1) be amended to increase the maximum civil penalty from $11,000 to $16,000 for a single violation. Effective Date The amendments would be effective 30 days after publication of the final rule in the **Federal Register** . The adjusted penalties would apply to violations occurring on and after the effective date. Request for Comments How Do I Prepare and Submit Comments? Your comments must be written and in English. To ensure that your comments are correctly filed in the Docket, please include the docket number of this document in your comments. Your comments must not be more than 15 pages long (49 CFR 553.21). We established this limit to encourage you to write your primary comments in a concise fashion. However, you may attach necessary additional documents to your comments. There is no limit on the length of the attachments. Please submit two copies of your comments, including the attachments, to Docket Management at the beginning of this document, under ADDRESSES . You may also submit your comments electronically to the docket following the steps outlined under ADDRESSES . How Can I Be Sure That My Comments Were Received? If you wish Docket Management to notify you upon its receipt of your comments, enclose a self-addressed, stamped postcard in the envelope containing your comments. Upon receiving your comments, Docket Management will return the postcard by mail. How Do I Submit Confidential Business Information? If you wish to submit any information under a claim of confidentiality, you should submit the following to the Chief Counsel (NCC-110) at the address given at the beginning of this document under the heading FOR FURTHER INFORMATION CONTACT :
(1)A complete copy of the submission;
(2)a redacted copy of the submission with the confidential information removed; and
(3)either a second complete copy or those portions of the submission containing the material for which confidential treatment is claimed and any additional information that you deem important to the Chief Counsel's consideration of your confidentiality claim. A request for confidential treatment that complies with 49 CFR Part 512 must accompany the complete submission provided to the Chief Counsel. For further information, submitters who plan to request confidential treatment for any portion of their submissions are advised to review 49 CFR Part 512, particularly those sections relating to document submission requirements. Failure to adhere to the requirements of Part 512 may result in the release of confidential information to the public docket. In addition, you should submit two copies from which you have deleted the claimed confidential business information, to Docket Management at the address given at the beginning of this document under ADDRESSES . Will the Agency Consider Late Comments? We will consider all comments that Docket Management receives before the close of business on the comment closing date indicated at the beginning of this notice under DATES . In accordance with our policies, to the extent possible, we will also consider comments that Docket Management receives after the specified comment closing date. If Docket Management receives a comment too late for us to consider in developing the proposed rule, we will consider that comment as an informal suggestion for future rulemaking action. How Can I Read the Comments Submitted by Other People? You may read the comments received by Docket Management at the address and times given near the beginning of this document under ADDRESSES . You may also see the comments on the Internet. To read the comments on the Internet, take the following steps:
(1)Go to the Docket Management System
(DMS)Web page of the Department of Transportation ( *http://dms.dot.gov/* ).
(2)On that page, click on “search.”
(3)On the next page ( *http://dms.dot.gov/search/* ), type in the four-digit docket number shown at the heading of this document. Example: if the docket number were “NHTSA-2006-1234,” you would type “1234.”
(4)After typing the docket number, click on “search.”
(5)The next page contains docket summary information for the docket you selected. Click on the comments you wish to see. You may download the comments. The comments are imaged documents, in either TIFF or PDF format. Please note that even after the comment closing date, we will continue to file relevant information in the Docket as it becomes available. Further, some people may submit late comments. Accordingly, we recommend that you periodically search the Docket for new material. Rulemaking Analyses and Notices Executive Order 12866 and DOT Regulatory Policies and Procedures We have considered the impact of this rulemaking action under Executive Order 12866 and the Department of Transportation's regulatory policies and procedures. This rulemaking document was not reviewed under Executive Order 12866, “Regulatory Planning and Review.” This action is limited to the proposed adoption of adjustments of civil penalties under statutes that the agency enforces, and has been determined to be not “significant” under the Department of Transportation's regulatory policies and procedures. Regulatory Flexibility Act We have also considered the impacts of this notice under the Regulatory Flexibility Act. I certify that a final rule based on this proposal will not have a significant economic impact on a substantial number of small entities. The following provides the factual basis for this certification under 5 U.S.C. 605(b). The proposed amendments almost entirely potentially affect manufacturers of motor vehicles and motor vehicle equipment. The Small Business Administration's regulations define a small business in part as a business entity “which operates primarily within the United States.” 13 CFR 121.105(a). SBA's size standards were previously organized according to Standard Industrial Classification
(SIC)Codes. SIC Code 336211 “Motor Vehicle Body Manufacturing” applied a small business size standard of 1,000 employees or fewer. SBA now uses size standards based on the North American Industry Classification System (NAICS), Subsector 336—Transportation Equipment Manufacturing, which provides a small business size standard of 1,000 employees or fewer for automobile manufacturing businesses. Other motor vehicle-related industries have lower size requirements that range between 500 and 750 employees. Many small businesses are subject to the penalty provisions of the odometer laws in 49 U.S.C. Chapter 327. Some small businesses are subject to the EPCA provisions in 49 U.S.C. Chapter 329 and therefore may be affected by the adjustments that this NPRM proposes to make. As noted throughout this preamble, this proposed rule would increase only the maximum penalty amounts that the agency could obtain for a single violation of the odometer tampering and disclosure provisions and administrative provisions of EPCA. The proposed rule does not set the amount of penalties for any particular violation or series of violations. Under the odometer laws, the applicable penalty provision requires the agency to take into account the ability to pay and any effect on the ability to continue doing business when determining the appropriate civil penalty in an individual case. See 49 U.S.C. 32709(a)(3)(B). Although EPCA does not provide for consideration of business size, it contains a provision for the compromise or remittitur of penalties for violations of 49 U.S.C. 32911(a). See 49 U.S.C. 32912(a) and 32913(a). The agency would also consider the size of a business under its civil penalty policy when determining the appropriate civil penalty amount for violations of 49 U.S.C. 32701 *et seq.* or 49 U.S.C. 32911(a). See 62 FR 37115 (July 10, 1997) (NHTSA's civil penalty policy under the Small Business Regulatory Enforcement Fairness Act (SBREFA)). The penalty adjustments that are being proposed would not affect our civil penalty policy under SBREFA. Since this proposed regulation would not establish penalty amounts, this proposal will not have a significant economic impact on small businesses. Small organizations and governmental jurisdictions would not be significantly affected as the price of motor vehicles and equipment ought not change as the result of this proposed rule. As explained above, this action is limited to the proposed adoption of a statutory directive, and has been determined to be not “significant” under the Department of Transportation's regulatory policies and procedures. Executive Order 13132 (Federalism) Executive Order 13132 requires NHTSA to develop an accountable process to ensure “meaningful and timely input by State and local officials in the development of regulatory policies that have federalism implications.” “Policies that have federalism implications” is defined in the Executive Order to include regulations that have “substantial direct effects on the States, on the relationship between the national government and the States, or on the distribution of power and responsibilities among the various levels of government.” Under Executive Order 13132, the agency may not issue a regulation with Federalism implications, that imposes substantial direct compliance costs, and that is not required by statute, unless the Federal government provides the funds necessary to pay the direct compliance costs incurred by State and local governments, the agency consults with State and local governments, or the agency consults with State and local officials early in the process of developing the proposed regulation. This proposed rule will not have substantial direct effects on the States, on the relationship between the national government and the States, or on the distribution of power and responsibilities among the various levels of government, as specified in Executive Order 13132. The reason is that this proposed rule would apply to motor vehicle manufacturers, and not to the States or local governments. Thus, the requirements of Section 6 of the Executive Order do not apply. Unfunded Mandates Reform Act of 1995 The Unfunded Mandates Reform Act of 1995, Pub. L. 104-4, requires agencies to prepare a written assessment of the cost, benefits and other effects of proposed or final rules that include a Federal mandate likely to result in the expenditure by State, local, or tribal governments, in the aggregate, or by the private sector, of more than $100 million annually. Because this proposed rule will not have a $100 million effect, no Unfunded Mandates assessment will be prepared. National Environmental Policy Act We have also analyzed this proposed rulemaking action under the National Environmental Policy Act and determined that it would have no significant impact on the human environment. Executive Order 12778 (Civil Justice Reform) This proposed rule does not have a retroactive or preemptive effect. Judicial review of a rule based on this proposal may be obtained pursuant to 5 U.S.C. 702. That section does not require that a petition for reconsideration be filed prior to seeking judicial review. Paperwork Reduction Act In accordance with the Paperwork Reduction Act of 1980, we state that there are no requirements for information collection associated with this rulemaking action. List of Subjects in 49 CFR Part 578 Imports, Motor vehicle safety, Motor vehicles, Rubber and Rubber Products, Tires, Penalties. PART 578—CIVIL AND CRIMINAL PENALTIES In consideration of the foregoing, 49 CFR Part 578 would be amended as set forth below. 1. The authority citation for 49 CFR Part 578 would continue to read as follows: Authority: Pub. L. 101-410, Pub. L. 104-134, Pub. L. 106-414, 49 U.S.C. 30165, 49 U.S.C. 30170, 30505, 32308, 32309, 32507, 32709, 32710, 32912, and 33115; delegation of authority at 49 CFR 1.50. 2. Section 578.6 would be amended by revising paragraphs (f)(1) and (h)(1) to read as follows: § 578.6 Civil penalties for violations of specified provisions of Title 49 of the United States Code.
(f)*Odometer tampering and disclosure.*
(1)A person that violates 49 U.S.C. Chapter 327 or a regulation prescribed or order issued thereunder is liable to the United States Government for a civil penalty of not more than $3,200 for each violation. A separate violation occurs for each motor vehicle or device involved in the violation. The maximum civil penalty under this paragraph for a related series of violations is $130,000.
(h)*Automobile fuel economy.*
(1)A person that violates 49 U.S.C. 32911(a) is liable to the United States Government for a civil penalty of not more than $16,000 for each violation. A separate violation occurs for each day the violation continues. Issued on: September 21, 2007. Anthony M. Cooke, Chief Counsel. [FR Doc. E7-19019 Filed 9-25-07; 8:45 am] BILLING CODE 4910-59-P 72 186 Wednesday, September 26, 2007 Notices DEPARTMENT OF AGRICULTURE Submission for OMB Review; Comment Request September 20, 2007. The Department of Agriculture has submitted the following information collection requirement(s) to OMB for review and clearance under the Paperwork Reduction Act of 1995, Public Law 104-13. Comments regarding
(a)whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information will have practical utility;
(b)the accuracy of the agency's estimate of burden including the validity of the methodology and assumptions used;
(c)ways to enhance the quality, utility and clarity of the information to be collected;
(d)ways to minimize the burden of the collection of information on those who are to respond, including through the use of appropriate automated, electronic, mechanical, or other technological collection techniques or other forms of information technology should be addressed to: Desk Officer for Agriculture, Office of Information and Regulatory Affairs, Office of Management and Budget (OMB), *OIRA_Submission@OMB.EOP.GOV* or fax
(202)395-5806 and to Departmental Clearance Office, USDA, OCIO, Mail Stop 7602, Washington, DC 20250-7602. Comments regarding these information collections are best assured of having their full effect if received within 30 days of this notification. Copies of the submission(s) may be obtained by calling
(202)720-8958. An agency may not conduct or sponsor a collection of information unless the collection of information displays a currently valid OMB control number and the agency informs potential persons who are to respond to the collection of information that such persons are not required to respond to the collection of information unless it displays a currently valid OMB control number. Animal and Plant Health Inspection Service *Title:* Highly Pathogenic Avian Influenza Subtype HSNI. *OMB Control Number:* 0579-0245. *Summary of Collection:* Title 7 U.S.C. 8301 the Animal Protection Act authorizes the Secretary of Agriculture to take such measures to prevent the introduction or dissemination of any contagious or communicable disease of animal or live poultry from a foreign country into the United States or from one State to another. Disease prevention is the most effective method for maintaining a healthy animal population and enhancing the Animal and Plant Health Inspection Service (APHIS) ability to compete in the world market of animal and animal product trade. Highly pathogenic avian influenza is an extremely infectious and fatal form of influenza in chickens and can strike poultry quickly without any warning signs. APHIS will collect information using forms VS 17-129, 17-8, and 16-3. *Need and Use of the Information:* APHIS will collect information to ensure that U.S. origin pet birds, performing or theatrical birds and poultry undergo appropriate examinations before entering the United States. Without the information, it would be impossible for APHIS to establish an effective line of defense against an introduction of highly pathogenic avian influenza. *Description of Respondents:* Individuals or households; Business or other for-profit; Not-for-profit institutions. *Number of Respondents:* 5,180. *Frequency of Responses:* Reporting: On occasion. *Total Burden Hours:* 11,760. Ruth Brown, Departmental Information Collection Clearance Officer. [FR Doc. E7-18917 Filed 9-25-07; 8:45 am] BILLING CODE 3410-34-P DEPARTMENT OF AGRICULTURE Food Safety and Inspection Service [Docket No. FSIS-2007-0036] Codex Alimentarius Commission: Meeting of the Codex Committee on Food Hygiene AGENCY: Office of the Under Secretary for Food Safety, USDA. ACTION: Notice of public meeting and request for comments. SUMMARY: The Office of the Under Secretary for Food Safety, U.S. Department of Agriculture (USDA), and the Food and Drug Administration (FDA), U.S. Department of Health and Human Services, are sponsoring a public meeting on September 26, 2007. The objective of the public meeting is to provide information and receive public comments on agenda items and draft United States positions that will be discussed at the Thirty-ninth Session of the Codex Committee on Food Hygiene
(CCFH)of the Codex Alimentarius Commission (Codex), which will be held in Delhi, India, from October 30-November 4, 2007. The Under Secretary for Food Safety and FDA recognize the importance of providing interested parties with the opportunity to obtain background information on the 39th Session of the CCFH and to address items on the agenda. DATES: The public meeting is scheduled for Wednesday, September 26, 2007, 3-5 p.m. ADDRESSES: The public meeting will be held in the rear of the cafeteria, South Agriculture Building, USDA, 1400 Independence Avenue, SW., Washington, DC 20250. Documents related to the 39th Session of the CCFH will be accessible via the World Wide Web at the following address: *http://www.codexalimentarius.net/current.asp.* The U.S. Delegate to the 39th Session of the CCFH, Dr. Robert Buchanan of FDA, invites U.S. interested parties to submit their comments electronically to the following e-mail address: ( *Rebecca.Buckner@fda.hhs.gov* ). Registration There is no need to pre-register for this meeting. To gain admittance to this meeting, individuals must present a photo ID for identification. When arriving for the meeting, please enter the South Agriculture Building through the Second Wing entrance on C Street, SW. *For Further Information About the 39th Session of the CCFH Contact:* Rebecca Buckner, Alternate to the U.S. Delegate to the CCFH, FDA, Center for Food Safety and Applied Nutrition, Harvey W. Wiley Federal Building, 5100 Paint Branch Parkway, College Park, MD 20740-3835, Phone:
(301)436-1486, Fax:
(301)436-2632. E-mail: *Rebecca.Buckner@fda.hhs.gov.* *For Further Information About the Public Meeting Contact:* Amjad Ali, International Issues Analyst, U.S. Codex Office, Food Safety and Inspection Service, Room 4861, South Agriculture Building, 1400 Independence Avenue, SW., Washington, DC 20250, Phone:
(202)205-7760, Fax:
(202)720-3157. SUPPLEMENTARY INFORMATION: Background The Codex Alimentarius (Codex) was established in 1963 by two United Nations organizations, the Food and Agriculture Organization and the World Health Organization. Through adoption of food standards, codes of practice, and other guidelines developed by its committees, and by promoting their adoption and implementation by governments, Codex seeks to protect the health of consumers and ensure fair practices are used in trade. The Codex Committee on Food Hygiene was established to elaborate codes, standards and related texts for food hygiene. The Committee is hosted by the United States. Issues To Be Discussed at the Public Meeting The following items on the agenda for the 39th Session of the CCFH will be discussed during the public meeting: • Matters Referred to the Committee on Food Hygiene from the other Codex bodies. • Proposed Draft Code of Hygienic Practice for Powdered Formulae for Infants and Young Children. • Proposed Draft Guidelines for the Validation of Food Safety Control Measures. • Microbiological Criteria for *Listeria monocytogenes* in Ready-to-Eat Foods. • Discussion Paper on the Proposed Draft Guidelines for the Control of *Campylobacter* and *Salmonella* spp. in Broiler (Young Bird) Chicken Meat. • Principles and Guidelines for the Conduct of Microbiological Risk Management: Annex II: Guidance on Microbiological Risk Management Metrics. • Discussion of the Report of the *Ad Hoc* Working Group for Establishment of CCFH Work Priorities. Each issue listed will be fully described in documents distributed, or to be distributed, by the Secretariat prior to the meeting. Members of the public may access or request copies of these documents (see ADDRESSES ). Public Meeting At the September 26, 2007, public meeting, draft U.S. positions on the agenda items will be described and discussed, and attendees will have the opportunity to pose questions and offer comments. Written comments may be offered at the meeting or sent to the U.S. Delegate for the 39th Session of the CCFH, Dr. Robert Buchanan (see ADDRESSES ). Written comments should state that they relate to activities of the 39th Session of the CCFH. Additional Public Notification Public awareness of all segments of rulemaking and policy development is important. Consequently, in an effort to ensure that minorities, women, and persons with disabilities are aware of this notice, FSIS will announce it online through the FSIS Web page located at *http://www.fsis.usda.gov/regulations/2007_Notices_Index/.* FSIS will also make copies of this **Federal Register** publication available through the FSIS Constituent Update, which is used to provide information regarding FSIS policies, procedures, regulations, **Federal Register** notices, FSIS public meetings, and other types of information that could affect or would be of interest to constituents and stakeholders. The Update is communicated via Listserv, a free electronic mail subscription service for industry, trade groups, consumer interest groups, health professionals, and other individuals who have asked to be included. The Update is also available on the FSIS Web page. Through Listserv and the Web page, FSIS is able to provide information to a much broader and more diverse audience. In addition, FSIS offers an electronic mail subscription service which provides automatic and customized access to selected food safety news and information. This service is available at *http://www.fsis.usda.gov/news_and_events/email_subscription/.* Options range from recalls to export information to regulations, directives and notices. Customers can add or delete subscriptions themselves, and have the option to password protect their accounts. Done at Washington, DC, on: September 24, 2007. F. Edward Scarbrough, U.S. Manager for Codex Alimentarius. [FR Doc. 07-4757 Filed 9-24-07; 12:06 pm]
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U.S. Code
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  • 26 CFR 1
  • Pub. L. 108-311
  • T.D. 9295
  • 26 CFR 301
  • 29 CFR 1910
  • 31 CFR 10
  • Pub. L. 110-28
  • 121 Stat. 190
  • 23 Stat. 258
  • 60 Stat. 237
  • 64 Stat. 1280
  • 37 CFR 381
  • 40 CFR 52
  • 44 CFR 67
  • 44 CFR 67.4(a)
  • 44 CFR 60.3
  • 44 CFR 10
  • 5 USC 601-612
  • 49 CFR 578
  • Pub. L. 101-410
  • Pub. L. 104-134
  • 119 Stat. 1144
  • 49 CFR 578.6(f)(1)
  • 49 CFR 578.6(h)(1)
  • 49 CFR 553.21
  • 49 CFR 512
  • Pub. L. 104-4
  • Pub. L. 106-414
  • 49 CFR 1.50
  • Pub. L. 104-13
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Proposed Rules
Correction to notice of proposed rulemaking
Fed. Reg.Notices
U.S.C.§ 7805
U.S.C.§ 653
U.S.C.§ 601
U.S.C.§ 301
U.S.C.§ 321
U.S.C.§ 330
C.F.R.§ 1.6662-4
U.S.C.§ 801
Cite26 CFR 1
Pub. L.Pub. L. 108-311
Treas. Dec.T.D. 9295
Cites 58 · showing 12Cited by 0 across 0 sources
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