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14678 Federal Register / Vol. 72, No.

60 / Thursday, March 29, 2007 / Rules and Regulations

notwithstanding the provisions of any (b)(2)(i)D) of this section for its first prove to be misleading and is in need
administrative procedures that preclude taxable year ending on or after August of clarification.
a taxpayer from requesting the advance 2, 2005, on or before the date that is 30
List of Subjects in 26 CFR Part 1
consent of the Commissioner to change days after the end of the taxable year for
a method of accounting that is required which the change is requested. Income taxes, Reporting and
to be made pursuant to a published (f) Effective date. Paragraphs recordkeeping requirements.
automatic change procedure, for its first (b)(2)(i)(D), (e), and (f) of this section Correction of Publication
taxable year ending on or after August apply for taxable years ending on or
2, 2005, a taxpayer may request the after August 2, 2005. ■ Accordingly, 26 CFR part 1 is
advance consent of the Commissioner to corrected by making the following
change its method of accounting to § 1.263A–2T [Removed] amendments:
comply with paragraph (b)(2)(i)(D) of ■ Par. 5. Section 1.263A–2T is removed.
this section, provided the taxpayer PART 1—INCOME TAXES
follows the administrative procedures, Kevin M. Brown,
Deputy Commissioner for Services and ■ Paragraph 1. The authority citation
as modified by paragraphs (e)(2) through for part 1 continues to read, in part, as
(5) of this section, for obtaining the Enforcement.
Approved: March 20, 2007. follows:
advance consent of the Commissioner
(for further guidance, for example, see Eric Solomon, Authority: 26 U.S.C. 7805 * * *
Rev. Proc. 97–27 (1997–1 CB 680), as Assistant Secretary of the Treasury (Tax ■ Par. 2. Section 1.368–2T is amended
modified and amplified by Rev. Proc. Policy). by revising paragraph (l)(2)(iv) to read as
2002–19 (2002–1 CB 696), as amplified [FR Doc. E7–5732 Filed 3–28–07; 8:45 am] follows:
and clarified by Rev. Proc. 2002–54 BILLING CODE 4830–01–P
(2002–2 CB 432), and § 1.368–2T Definition of terms (temporary).
§ 601.601(d)(2)(ii)(b) of this chapter). * * * * *
For the taxpayer’s second and DEPARTMENT OF THE TREASURY (l) * * *
subsequent taxable years ending on or (2) * * *
after August 2, 2005, requests to secure Internal Revenue Service (iv) Exception. This paragraph (l)(2) of
the consent of the Commissioner must this section does not apply to a
be made under the administrative 26 CFR Part 1 transaction otherwise described in
procedures, as modified by paragraphs [TD 9313] § 1.358–6(b)(2) or section 368(a)(1)(G) by
(e)(3) and (4) of this section, for reason of section 368(a)(2)(D).
obtaining the Commissioner’s advance RIN 1545–BG29
* * * * *
consent to a change in accounting
method. Corporate Reorganizations; Additional LaNita Van Dyke,
(2) Scope limitations. Any limitations Guidance on Distributions Under Chief, Publications and Regulations Branch,
on obtaining the automatic consent or Sections 368(a)(1)(D) and 354(b)(1)(B); Legal Processing Division, Associate Chief
advance consent of the Commissioner Correction Counsel, (Procedure and Administration).
do not apply to a taxpayer seeking to [FR Doc. E7–5603 Filed 3–28–07; 8:45 am]
AGENCY: Internal Revenue Service (IRS),
change its method of accounting to Treasury. BILLING CODE 4830–01–P
comply with paragraph (b)(2)(i)(D) of
ACTION: Correcting amendment.
this section for its first taxable year
ending on or after August 2, 2005. SUMMARY: This document contains ENVIRONMENTAL PROTECTION
(3) Audit protection. A taxpayer that correction to temporary regulations (TD AGENCY
changes its method of accounting in 9313) that were published in the
accordance with this paragraph (e) to Federal Register on Thursday, March 1, 40 CFR Part 52
comply with paragraph (b)(2)(i)(D) of 2007 (72 FR 9262) providing guidance [EPA–R05–OAR–2006–0774; FRL–8284–5]
this section does not receive audit regarding the qualification of certain
protection if its method of accounting transactions as reorganizations Approval and Promulgation of Air
for additional section 263A costs is an described in section 368(a)(1)(D) where Quality Implementation Plans; Indiana
issue under consideration at the time no stock and/or securities of the
the application is filed with the national AGENCY: Environmental Protection
acquiring corporation are issued and Agency (EPA).
office. distributed in the transaction.
(4) Section 481(a) adjustment. A ACTION: Direct final rule.
change in method of accounting to DATES: This amendment is effective
conform to paragraph (b)(2)(i)(D) of this March 29, 2007. SUMMARY: The EPA is approving
section requires a section 481(a) FOR FURTHER INFORMATION CONTACT: revisions to Indiana’s State
adjustment. The section 481(a) Bruce A. Decker at (202) 622–7550 (not Implementation Plan (SIP) submitted on
adjustment period is two taxable years a toll-free number). August 25, 2006, revising its existing
for a net positive adjustment for an SUPPLEMENTARY INFORMATION: emission reporting rule to be consistent
accounting method change that is made with the emission statement program
to conform to paragraph (b)(2)(i)(D) of Background requirements for stationary sources in
this section. The temporary regulations that are the the Clean Air Act (CAA). The rationale
(5) Time for requesting change. subjects of this correction are under for approval and other information are
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Notwithstanding the provisions of section 368 of the Internal Revenue provided in this rulemaking action.
§ 1.446–1(e)(3)(i) and any contrary Code. DATES: This direct final rule will be
administrative procedure, a taxpayer effective May 29, 2007, unless EPA
may submit a request for advance Need for Correction receives adverse comments by April 30,
consent to change its method of As published, temporary regulations 2007. If adverse comments are received,
accounting to comply with paragraph (TD 9313) contain an error that may EPA will publish a timely withdrawal of

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Federal Register / Vol. 72, No. 60 / Thursday, March 29, 2007 / Rules and Regulations 14679

the direct final rule in the Federal the use of special characters, any form to its State implementation plan (SIP) to
Register informing the public that the of encryption, and be free of any defects require that the owner or operator of
rule will not take effect. or viruses. For additional instructions each stationary source of oxides of
ADDRESSES: Submit your comments, on submitting comments, go to Section nitrogen (NOX) and volatile organic
identified by Docket ID No. EPA–R05– I of the SUPPLEMENTARY INFORMATION compounds (VOCs) in nonattainment
OAR–2006–0774, by one of the section of this document. areas prepare and submit emission
following methods: Docket: All documents in the docket statements each year showing actual
1. www.regulations.gov: Follow the are listed in the www.regulations.gov emissions of those pollutants. This
on-line instructions for submitting index. Although listed in the index, requirement applies to all ozone
comments. some information is not publicly nonattainment areas covered under
2. E-mail: mooney.john@epa.gov. available, e.g., CBI or other information subpart 2 of part D of Title I of the CAA,
3. Fax: (312) 886–5824. whose disclosure is restricted by statute. regardless of classification (marginal,
4. Mail: John M. Mooney, Chief, Certain other material, such as moderate, etc.) In such nonattainment
Criteria Pollutant Section, Air Programs copyrighted material, will be publicly areas, facilities which emit VOC or NOX
Branch (AR–18J), U.S. Environmental available only in hard copy. Publicly (on a plant-wide basis) in amounts of 25
Protection Agency, 77 West Jackson available docket materials are available tons per year or more into the ambient
Boulevard, Chicago, Illinois 60604. either electronically in air must submit an emission statement
5. Hand Delivery: John M. Mooney, www.regulations.gov or in hard copy at to the State.
Chief, Criteria Pollutant Section, Air the Environmental Protection Agency, On June 10, 2002 (67 FR 39602), EPA
Region 5, Air and Radiation Division, 77 amended the list of pollutants to be
Programs Branch (AR–18J), U.S.
West Jackson Boulevard, Chicago, reported on emission statements, adding
Environmental Protection Agency, 77
Illinois 60604. This facility is open from particulate matter with an aerodynamic
West Jackson Boulevard, Chicago,
8:30 a.m. to 4:30 p.m., Monday through diameter less than or equal to 2.5
Illinois 60604. Such deliveries are only
Friday, excluding legal holidays. We micrometers (PM 2.5) and ammonia
accepted during the Regional Office
recommend that you telephone Charles (NH3).
normal hours of operation, and special On April 30, 2004, EPA published its
arrangements should be made for Hatten, Environmental Engineer, at
(312) 886–6031 before visiting the Phase 1 rule to implement the 8-hour
deliveries of boxed information. The ozone National Ambient Air Quality
Regional Office official hours of Region 5 office.
Standard (NAAQS) (69 FR 23951). On
business are Monday through Friday, FOR FURTHER INFORMATION CONTACT:
this same date, EPA set forth
8:30 a.m. to 4:30 p.m. excluding Federal Charles Hatten, Environmental
nonattainment and attainment
holidays. Engineer, Criteria Pollutant Section, Air
designations for the 8-hour ozone
Instructions: Direct your comments to Programs Branch (AR–18J),
NAAQS (69 FR 23858).
Docket ID No. EPA–R05–OAR–2006– Environmental Protection Agency, EPA has determined that the emission
0774. EPA’s policy is that all comments Region 5, 77 West Jackson Boulevard, statement program requirements
received will be included in the public Chicago, Illinois 60604, (312) 886–6031, previously applicable for the 1-hour
docket without change and may be Hatten.Charles@epa.gov. ozone NAAQS apply in the same
made available online at SUPPLEMENTARY INFORMATION: manner for the 8-hour NAAQS. See May
www.regulations.gov, including any Throughout this document whenever 3, 2006, memorandum from Thomas C.
personal information provided, unless ‘‘we,’’ ‘‘us,’’ or ‘‘our’’ is used, we mean Curran, Director, Air Quality
the comment includes information EPA. This supplementary information Assessment Division, to Regional Air
claimed to be Confidential Business section is arranged as follows: Division Directors, entitled ‘‘Emission
Information (CBI) or other information I. General Information Statement Requirement Under 8-hour
whose disclosure is restricted by statute. II. What Is Required by the Clean Air Act and Ozone NAAQS implementation.’’ Thus,
Do not submit information that you How Does It Apply to Indiana? the requirement for emission statements
consider to be CBI or otherwise III. What Change Is Indiana Requesting? under section 182(a)(3)(B) applies to
protected through www.regulations.gov IV. What Action Is EPA Taking? newly-designated subpart 2 ozone
or e-mail. The www.regulations.gov V. Statutory and Executive Order Reviews nonattainment areas. Also, those areas
Web site is an ‘‘anonymous access’’ I. General Information designated nonattainment for ozone
system, which means EPA will not under the 1-hour ozone NAAQS and
know your identity or contact This rulemaking applies to stationary
then designated nonattainment under
information unless you provide it in the sources located in ozone nonattainment
the 8-hour ozone NAAQS, regardless of
body of your comment. If you send an areas. It requires sources to submit
classification under subpart 2 of part D
e-mail comment directly to EPA without emission statement data to the Indiana
of Title I of the Act, remain subject to
going through www.regulations.gov Department of Environmental
the emission statement requirement of
your e-mail address will be Management (IDEM) on an annual basis.
section 182(a)(3)(B).
automatically captured and included as This collected emission data can help
part of the comment that is placed in the the IDEM develop a complete and Indiana’s Current SIP
public docket and made available on the accurate emission inventory for air On June 10, 1994, EPA approved rule
Internet. If you submit an electronic quality planning purposes at the State, 2–6 of Title 326 of the Indiana
comment, EPA recommends that you and also meet EPA emission reporting Administrative Code (IAC), as meeting
include your name and other contact requirements. the emission statement program
information in the body of your II. What Is Required by the Clean Air requirements of section 182(a)(3)(B) of
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comment and with any disk or CD–ROM Act and How Does It Apply to Indiana? the CAA. See 59 FR 29956.
you submit. If EPA cannot read your Subsequently, EPA redesignated a
comment due to technical difficulties Emission Statements (Annual number of counties subject to the
and cannot contact you for clarification, Reporting) emission statement program to
EPA may not be able to consider your Section 182(a)(3)(B) of the CAA attainment for the 1-hour ozone
comment. Electronic files should avoid requires each state to submit revisions standard. See, e.g., 59 FR 5439

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14680 Federal Register / Vol. 72, No. 60 / Thursday, March 29, 2007 / Rules and Regulations

(Indianapolis) and 62 FR 64725 of this Federal Register publication, we Executive Order 13175: Consultation
(Evansville). On October 29, 2004, EPA are publishing a separate document that and Coordination With Indian Tribal
approved a revision to rule 2–6 to reflect will serve as the proposal to approve the Governments
these changes. 69 FR 63069. As a result, state plan if relevant adverse written
the emission statement program comments are filed. This rule will be This rule also does not have tribal
requirements applied to stationary effective May 29, 2007 without further implications because it will not have a
sources in Lake and Porter counties. notice unless we receive relevant substantial direct effect on one or more
On April 30, 2004, EPA designated adverse written comments by April 30, Indian tribes, on the relationship
Lake, Porter, and LaPorte Counties as 2007. If we receive such comments, we between the Federal Government and
nonattainment for the 8-hour ozone will withdraw this action before the Indian tribes, or on the distribution of
standard. 69 FR 23858. effective date by publishing a power and responsibilities between the
subsequent document that will Federal Government and Indian tribes,
III. What Change Is Indiana as specified by Executive Order 13175
Requesting? withdraw the final action. All public
comments received will then be (59 FR 22951, November 9, 2000).
Indiana is requesting that EPA addressed in a subsequent final rule Executive Order 13132: Federalism
approve the revisions to the existing based on the proposed action. The EPA
emission reporting rule, 326 IAC 2–6, to will not institute a second comment This action also does not have
be consistent with the emission period. Any parties interested in Federalism implications because it does
statement program requirements for commenting on this action should do so not have substantial direct effects on the
stationary sources in section at this time. If we do not receive any states, on the relationship between the
182(a)(3)(B) of the CAA. Since, under comments, this action will be effective national government and the states, or
the existing Federally approved SIP for May 29, 2007. on the distribution of power and
Indiana, the emission statement responsibilities among the various
program requirements for the 1-hour V. Statutory and Executive Order
levels of government, as specified in
ozone NAAQS apply in the same Reviews
Executive Order 13132 (64 FR 43255,
manner as for the 8-hour NAAQS, the Executive Order 12866: Regulatory August 10, 1999). This action merely
emission statement program Planning and Review approves a state rule implementing a
requirements will remain applicable to Federal standard, and does not alter the
Under Executive Order 12866 (58 FR
stationary sources in Lake and Porter relationship or the distribution of power
51735, October 4, 1993), this action is
counties. The requirement for emission and responsibilities established in the
not a ‘‘significant regulatory action’’
statements under section 182(a)(3)(B) Clean Air Act.
and, therefore, is not subject to review
will also apply to LaPorte County, the by the Office of Management and
only newly designated nonattainment Executive Order 13045: Protection of
Budget. Children From Environmental Health
area in Indiana under subpart 2 of the
8-hour ozone NAAQS. Executive Order 13211: Actions That and Safety Risks
Indiana is also requesting that EPA Significantly Affect Energy Supply, This rule also is not subject to
approve the addition of particulate Distribution, or Use
Executive Order 13045 ‘‘Protection of
matter with an aerodynamic diameter Because it is not a ‘‘significant Children from Environmental Health
less than or equal to 2.5 micrometers regulatory action’’ under Executive Risks and Safety Risks’’ (62 FR 19885,
(PM 2.5) and ammonia (NH3) to the list Order 12866 or a ‘‘significant energy April 23, 1997), because it is not
of pollutants to be reported on the action,’’ this action is also not subject to economically significant.
emission statement. Executive Order 13211, ‘‘Actions
Concerning Regulations That National Technology Transfer
IV. What Action Is EPA Taking?
Significantly Affect Energy Supply, Advancement Act
EPA has determined that the Indiana Distribution, or Use’’ (66 FR 28355, May
program contains the necessary In reviewing SIP submissions, EPA’s
22, 2001). role is to approve state choices,
applicability, compliance and reporting
provisions necessary to meet the Regulatory Flexibility Act provided that they meet the criteria of
requirements for an emission statement This action merely approves state law the Clean Air Act. In this context, in the
program for all ozone nonattainment as meeting Federal requirements and absence of a prior existing requirement
areas for the 8-hour ozone standard imposes no additional requirements for the state to use voluntary consensus
under subpart 2 of the CAA. The beyond those imposed by state law. standards (VCS), EPA has no authority
revision to Indiana’s revised emission Accordingly, the Administrator certifies to disapprove a SIP submission for
statement program will now include that this rule will not have a significant failure to use VCS. It would thus be
stationary sources in LaPorte County. economic impact on a substantial inconsistent with applicable law for
Therefore, EPA is approving the number of small entities under the EPA, when it reviews a SIP submission,
revisions to the emission reporting Regulatory Flexibility Act (5 U.S.C. 601 to use VCS in place of a SIP submission
requirements of 326 IAC 2–6 to satisfy et seq.). that otherwise satisfies the provisions of
the Federal requirements for an the Clean Air Act. Thus, the
emission statement program as part of Unfunded Mandates Reform Act requirements of section 12(d) of the
the SIP. EPA is also approving Indiana’s Because this rule approves pre- National Technology Transfer and
request to include PM 2.5 and NH3 to existing requirements under state law Advancement Act of 1995 (15 U.S.C.
the list of pollutants to be reported in and does not impose any additional 272 note) do not apply.
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emission statements. enforceable duty beyond that required Paperwork Reduction Act
We are publishing this action without by state law, it does not contain any
prior proposal because we view this as unfunded mandate or significantly or This rule does not impose an
a noncontroversial amendment and uniquely affect small governments, as information collection burden under the
anticipate no adverse comments. described in the Unfunded Mandates provisions of the Paperwork Reduction
However, in the proposed rules section Reform Act of 1995 (Pub. L. 104–4). Act of 1995 (44 U.S.C. 3501 et seq.).

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Federal Register / Vol. 72, No. 60 / Thursday, March 29, 2007 / Rules and Regulations 14681

Congressional Review Act (178) On August 25, 2006, Indiana Gasoline Program effective as of May 1,
The Congressional Review Act, 5 submitted final adopted revisions to its 2007. That action would have amended
U.S.C. 801 et seq., as added by the Small emission reporting requirement rules as our regulations to make the Illinois
Business Regulatory Enforcement a revision to the Indiana State portion of the St. Louis, Illinois-
Fairness Act of 1996, generally provides Implementation Plan. Missouri ozone nonattainment area a
that before a rule may take effect, the (i) Incorporation by reference. Indiana covered area and prohibit the sale of
agency promulgating the rule must Administrative Code Title 326: Air conventional gasoline. We stated in that
submit a rule report, which includes a Pollution Control Board, Article 2: Federal Register document that if we
copy of the rule, to each House of the Permit Review Rules, Rule 6 Emission received adverse comment by January
Congress and to the Comptroller General Reporting, Section 1: Applicability, 26, 2007, we would publish a timely
of the United States. EPA will submit a Section 3: Compliance schedule, and notice of withdrawal in the Federal
report containing this rule and other Section 4: Requirements. Approved by Register. We subsequently received an
required information to the U.S. Senate, the Attorney General June 29, 2006. adverse comment.
Approved by the Governor July 13, We will address the comment in a
the U.S. House of Representatives, and
2006. Filed with the Publisher July 14, subsequent final action based on the
the Comptroller General of the United
2006. Published on the Indiana Register parallel proposal also published on
States prior to publication of the rule in
Web site August 9, 2006, Document December 27, 2006 (71 FR 77690). As
the Federal Register. A major rule
Identification Number (DIN):20060809– stated in the parallel proposal, we will
cannot take effect until 60 days after it
IR–326050078FRA. Effective August 13, not institute a second comment period
is published in the Federal Register.
2006. on this action.
This action is not a ‘‘major rule’’ as
defined by 5 U.S.C. section 804(2). [FR Doc. E7–5655 Filed 3–28–07; 8:45 am] Dated: March 22, 2007.
Under section 307(b)(1) of the Clean BILLING CODE 6560–50–P Stephen L. Johnson,
Air Act, petitions for judicial review of Administrator.
this action must be filed in the United
States Court of Appeals for the ENVIRONMENTAL PROTECTION PART 80—REGULATION OF FUELS
appropriate circuit by May 29, 2007. AGENCY AND FUEL ADDITIVES
Filing a petition for reconsideration by § 80.70 [Amended].
the Administrator of this final rule does 40 CFR Part 80
not affect the finality of this rule for the [FRL–8293–1]
■ Accordingly, the amendment to 40
purposes of judicial review nor does it CFR 80.70 which was published in the
extend the time within which a petition Regulation of Fuels and Fuel Federal Register on December 27, 2006
for judicial review may be filed, and Additives: Extension of the (71 FR 77615) is withdrawn as of March
shall not postpone the effectiveness of Reformulated Gasoline Program to the 29, 2007.
such rule or action. This action may not East St. Louis, IL Ozone Nonattainment [FR Doc. E7–5808 Filed 3–28–07; 8:45 am]
be challenged later in proceedings to Area BILLING CODE 6560–50–P
enforce its requirements. (See section
AGENCY: Environmental Protection
307(b)(2).)
Agency (EPA).
ENVIRONMENTAL PROTECTION
List of Subjects in 40 CFR Part 52 ACTION: Withdrawal of direct final rule.
AGENCY
Environmental protection, Air SUMMARY: EPA published a direct final
pollution control, Nitrogen dioxide, 40 CFR Part 721
rule on December 27, 2006, to extend
Ozone, Reporting and recordkeeping the reformulated gasoline program to [EPA–HQ–OPPT–2003–0063; FRL–7699–5]
requirements, and Volatile organic the Illinois portion of the St. Louis
compounds. RIN 2070–AB27
Illinois-Missouri ozone nonattainment
Dated: February 27, 2007. area effective as of May 1, 2007. Significant New Use Rules on Certain
Steve Rothblatt, However, we received an adverse Chemical Substances and Notification
Acting Regional Administrator, Region 5. comment during the 30 day comment on Certain Substances for Which
■ For the reasons stated in the preamble, period and are now withdrawing that Significant New Use Rules are Not
part 52, chapter I, of title 40 of the Code direct final rule. Being Issued
of Federal Regulations is amended as DATES: As of March 29, 2007, EPA
withdraws the direct final rule AGENCY: Environmental Protection
follows: Agency (EPA).
published at 71 FR 77615, on December
PART 52—[AMENDED] 27, 2006. ACTION: Direct final rule.

FOR FURTHER INFORMATION CONTACT: Kurt SUMMARY: EPA is promulgating


■ 1. The authority citation for part 52
Gustafson at (202) 343–9219. significant new use rules (SNURs) under
continues to read as follows:
SUPPLEMENTARY INFORMATION: Because section 5(a)(2) of the Toxic Substances
Authority: 42 U.S.C. 7401 et seq. EPA received adverse comment, we are Control Act (TSCA) for 65 chemical
Subpart P—Indiana withdrawing the direct final rule for substances which were the subject of
‘‘Regulation of Fuels and Fuel premanufacture notices (PMNs).
■ 2. Section 52.770 is amended by Additives: Extension of the Thirteen of these chemical substances
removing and reserving paragraphs Reformulated Gasoline Program to the are subject to TSCA section 5(e) consent
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(c)(91) and (c)(166), and adding East St. Louis, Illinois Ozone orders issued by EPA. This action
paragraph (c)(178) to read as follows: Nonattainment Area.’’ We published the requires persons who intend to
direct final rule on December 27, 2006 manufacture, import, or process any of
§ 52.770 Identification of plan. (71 FR 77615), that would have these 65 chemical substances for an
* * * * * approved the State of Illinois’s request activity that is designated as a
(c) * * * to opt-in to the Federal Reformulated significant new use by this rule to notify

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