Correction To TD 8972

Federal Register / Vol. 67, No. 24 / Tuesday, February 5, 2002 / Rules and Regulations
DEPARTMENT OF THE TREASURY

DEPARTMENT OF THE INTERIOR

Internal Revenue Service

Office of Surface Mining Reclamation
and Enforcement

26 CFR Parts 1 and 602
30 CFR Parts 724 and 846
[TD 8972]
RIN 1029–AC02
RIN 1545–AW05

Averaging of Farm Income; Correction
Internal Revenue Service (IRS),
Treasury.
AGENCY:
ACTION:

Correction to final regulations.

This document contains a
correction to final regulations that were
published in the Federal Register on
Tuesday, January 8, 2002 (67 FR 817)
relating to the election to average farm
income in computing tax liability.
SUMMARY:

DATES: This correction is effective
January 8, 2002.

John
M. Moran (202) 622–4940 (not a toll-free
number).
FOR FURTHER INFORMATION CONTACT:

SUPPLEMENTARY INFORMATION:

Background
The final regulations that are the
subject of this correction are under
section 1301 of the Internal Revenue
Code.

Final rule.

SUMMARY: The Office of Surface Mining
Reclamation and Enforcement (OSM) is
revising its regulations governing
individual civil penalties to reflect a
change of address for the Department of
the Interior’s Office of Hearings and
Appeals (OHA). OHA is moving to a
new location in Arlington, Virginia,
effective February 11, 2002.
DATES: This rule is effective February
11, 2002.
FOR FURTHER INFORMATION CONTACT:
Andy DeVito, Office of Surface Mining
Reclamation and Enforcement, Room
117, South Interior Building, 1951
Constitution Avenue NW, Washington,
DC 20240; Telephone 202–208–2701.

I. Background

Correction of Publication
Accordingly, the publication of the
final regulations (TD 8972), that were
the subject of FR Doc. 02–183, is
corrected as follows:
[Corrected]

On page 821, column 1, § 1.1301–1,
paragraph (d)(3)(ii), Example (ii), line 9,
the language ‘‘years 1990, 2000, and
2001. T’s 2002 tax’’ is corrected to read
‘‘years 1999, 2000, and 2001. T’s 2002
tax.’’
LaNita Van Dyke,
Acting Chief, Regulations Unit, Office of
Special Counsel, (Modernization and
Strategic Planning).
[FR Doc. 02–2744 Filed 2–4–02; 8:45 am]
BILLING CODE 4830–01–P

18:07 Feb 04, 2002

ACTION:

I. Background.
II. Procedural Matters and Required
Determinations.

As published, the final regulations
contain an error that may prove to be
misleading and is in need of
clarification.

VerDate 112000

AGENCY: Office of Surface Mining
Reclamation and Enforcement, Interior.

SUPPLEMENTARY INFORMATION:

Need for Correction

§ 1–1301–1

Individual Civil Penalties—Change of
Address for Appeals

Jkt 197001

In 30 CFR parts 724 and 846, 0SM has
established procedures for the
assessment of individual civil penalties
against a corporate director, officer, or
agent of a corporate permittee who
knowingly and willfully authorized,
ordered, or carried out a violation or a
failure or refusal to comply. Included in
the procedures are provisions allowing
the individual to appeal a proposed
individual civil penalty assessment to
OHA which is part of the Department of
the Interior. OHA consists of a
headquarters office, located in
Arlington, Virginia, and nine field
offices located throughout the country.
Since 1970, the headquarters office has
been located at 4015 Wilson Boulevard,
and that address is included in one
section each within 30 CFR parts 724
and 846.
Effective February 11, 2002, the OHA
headquarters office is being relocated to
801 North Quincy Street, Arlington,
Virginia. In anticipation of that move,
OSM is revising its administrative
appeals regulations to reflect OHA’s
new street address.

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II. Procedural Matters and Required
Determinations.
Administrative Procedure Act
This final rule has been issued
without prior public notice or
opportunity for public comment. The
Administrative Procedure Act (APA) (5
U.S.C. 553) provides an exception to the
notice and comment procedures when
an agency finds that there is good cause
for dispensing with such procedures on
the basis that they are impracticable,
unnecessary or contrary to the public
interest. OSM has determined that
under 5 U.S.C. 553(b)(3)(B) good cause
exists for dispensing with the notice of
proposed rulemaking and public
comment procedures for this rule
because the rule merely changes an
address contained in the regulations and
does not impose any new OSM
regulatory requirements. These same
reasons also provide OSM with good
cause under 5 U.S.C. 553(d)(3) of the
APA to have the regulation become
effective on a date that is less than 30
days after the date of publication in the
Federal Register.
Executive Order 12866—Regulatory
Planning and Review
This document is not a significant
rule and is not subject to review by the
Office of Management and Budget under
Executive Order 12866.
a. The change of address will not have
an effect of $100 million or more on the
economy. It will not adversely affect in
a material way the economy,
productivity, competition, jobs, the
environment, public health or safety, or
state, local, or tribal governments or
communities.
b. This rule will not create a serious
inconsistency or otherwise interfere
with an action taken or planned by
another agency.
c. This rule does not alter the
budgetary effects of entitlements, grants,
user fees, or loan programs or the rights
or obligations of their recipients.
d. This rule does not raise novel legal
or policy issues.
Executive Order 13211—Actions
Concerning Regulations That
Significantly Affect Energy Supply,
Distribution, or Use
This rule is not considered a
significant energy action under
Executive Order 13211. The change of
address will not have a significant affect
on the supply, distribution, or use of
energy.
Regulatory Flexibility Act
The Department of the Interior
certifies that this rule will not have a

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