Notice No. 85, Proposed Expansion of the Paso Robles

40474 Federal Register / Vol. 73, No. 136 / Tuesday, July 15, 2008 / Proposed Rules and perform other time-sensitive acts falling filing the claim. Section 6511(a) requires that ADDRESSES: You may send comments to on or after September 30, 2008, and on or a claim for refund be filed within three years one of the following addresses: before December 2, 2008, has been postponed from the time the return was filed or two • http://www.regulations.gov (via the to December 2, 2008. years from the time the tax was paid, online comment form for this notice as (iii) Because A’s principal residence is in whichever period expires later. Section posted within Docket No. TTB–2008– County W, A is an affected taxpayer. Because 6511(b)(2)(A) includes within the lookback October 15, 2008, the extended due date to period the period of an extension of time to 0005 at ‘‘Regulations.gov,’’ the Federal e-rulemaking portal); or file A’s 2007 Form 1040, falls within the file. Thus, payments that H and W made on • postponement period described in the IRS’s or after May 30, 2008, would be eligible to Director, Regulations and Rulings published guidance, A’s return is timely if be refunded. Since the period from April 15, Division, Alcohol and Tobacco Tax and filed on or before December 2, 2008. 2008, to May 30, 2008, is disregarded, Trade Bureau, P.O. Box 14412, However, the payment due date, April 15, payments H and W made on April 15, 2008 Washington, DC 20044–4412. 2008, preceded the postponement period. (including withholding or estimated tax See the Public Participation section of Thus, A will continue to be subject to failure payments deemed to have been made on this notice for specific instructions and to pay penalties and accrual of interest April 15, 2008), would also be included in requirements for submitting comments, during the postponement period. the section 6511(b)(2)(A) lookback period. and for information on how to request Example 7. (i) H and W, individual Thus, H and W are entitled to a full refund a public hearing. calendar year taxpayers, intend to file a joint in the amount of their overpayment. Form 1040 for the 2007 taxable year. The You may view copies of this notice, joint return is due on April 15, 2008. After (g) Proposed effective date. The selected supporting materials, and any credits for taxes withheld on wages and regulation, as proposed, applies to comments we receive about this estimated tax payments, H and W owe tax for Presidentially declared disasters or proposal at http://www.regulations.gov the 2007 taxable year. H’s and W’s principal terroristic or military actions occurring within Docket No. TTB–2008–0005. A residence is in County J in State W. on or after the date of publication of the link to that docket is posted on the TTB (ii) On March 1, 2008, severe flooding Treasury decision adopting these rules Web site at http://www.ttb.gov/wine/ strikes County J. On March 5, 2008, the as final regulations in the Federal wine_rulemaking.shtml under Notice President declares a disaster within the No. 85. You also may view copies of this meaning of section 1033(h)(3). Also on March Register. notice, all related petitions, maps or 5, 2008, the IRS determines that County J in Linda E. Stiff, State W is a covered disaster area and other supporting materials, and any Deputy Commissioner for Services and comments we receive about this publishes guidance announcing that the time Enforcement. period for affected taxpayers to file returns, proposal by appointment at the TTB pay taxes and perform other time-sensitive [FR Doc. E8–15939 Filed 7–14–08; 8:45 am] Information Resource Center, 1310 G acts falling on or after March 1, 2008, and on BILLING CODE 4830–01–P Street, NW., Washington, DC 20220. or before May 30, 2008, has been postponed Please call 202–927–2400 to make an to May 30, 2008. appointment. (iii) Because H’s and W’s principal DEPARTMENT OF THE TREASURY residence is in County J, H and W are FOR FURTHER INFORMATION CONTACT: N.A. affected taxpayers. Pursuant to the IRS’s Alcohol and Tobacco Tax and Trade Sutton, Regulations and Rulings grant of relief under section 7508A, H and W Bureau Division, Alcohol and Tobacco Tax and received a postponement of the time to file Trade Bureau, 925 Lakeville St., No. the joint return and pay the tax due until 27 CFR Part 9 158, Petaluma, CA 94952; phone 415– May 30, 2008. Therefore, H’s and W’s joint 271–1254. return without extension is timely if filed on [Notice No. 85; Docket No. TTB–2008–0005] or before May 30, 2008. Similarly, H’s and SUPPLEMENTARY INFORMATION: W’s 2007 income taxes will be timely paid RIN 1513–AB47 Background on Viticultural Areas if paid on or before May 30, 2008. TTB Authority (iv) On April 30, 2008, H and W timely file Proposed Expansion of the Paso Form 4868, ‘‘Application for Automatic Section 105(e) of the Federal Alcohol Extension of Time to File U.S. Individual Robles Viticultural Area (2008R–073P) Income Tax Return.’’ H’s and W’s extension Administration Act (FAA Act), 27 AGENCY: Alcohol and Tobacco Tax and U.S.C. 205(e), authorizes the Secretary will be deemed to have been filed on April Trade Bureau, Treasury. 15, 2008. Thus, H’s and W’s 2007 income tax of the Treasury to prescribe regulations return is timely filed if filed on or before ACTION: Notice of proposed rulemaking. for the labeling of wine, distilled spirits, October 15, 2008. and malt beverages. The FAA Act (v) H and W did not request or receive an SUMMARY: The Alcohol and Tobacco Tax provides that these regulations should, extension of time to pay. Therefore, pursuant and Trade Bureau proposes to expand among other things, prohibit consumer to section 7508A, H’s and W’s 2007 income by 2,635 acres the existing 609,673-acre deception and the use of misleading tax payment is due on May 30, 2008. H and Paso Robles American viticultural area statements on labels, and ensure that W will be subject to the failure to pay penalty in San Luis Obispo County, California. under section 6651(a)(2) and interest if H and labels provide the consumer with If this change is approved, the expanded adequate information as to the identity W do not pay the tax due on the 2007 joint Paso Robles viticultural area would return on or before May 30, 2008. H and W and quality of the product. The Alcohol will be subject to failure to pay penalties and continue to lie entirely within San Luis and Tobacco Tax and Trade Bureau accrual of interest beginning on May 31, Obispo County and within the multi- (TTB) administers the regulations 2008. county Central Coast viticultural area. promulgated under the FAA Act. Example 8. The facts are the same as in We designate viticultural areas to allow Part 4 of the TTB regulations (27 CFR Example 7 except that H and W file the joint vintners to better describe the origin of part 4) allows the establishment of 2007 return and pay the tax due on June 15, their wines and to allow consumers to definitive viticultural areas and the use 2008. Later, H and W discover additional better identify wines they may of their names as appellations of origin deductions that would lower their taxable purchase. We invite comments on this on wine labels and in wine income for 2007. On June 15, 2011, H and W proposed change to our regulations. file a claim for refund under section 6511(a). advertisements. Part 9 of the TTB The amount of H and W’s overpayment DATES: We must receive written regulations (27 CFR part 9) contains the exceeds the amount of taxes paid on June 15, comments on or before September 15, list of approved American viticultural 2008, the amount paid within three years of 2008. areas. VerDate Aug<31>2005 13:24 Jul 14, 2008 Jkt 214001 PO 00000 Frm 00004 Fmt 4702 Sfmt 4702 E:\FR\FM\15JYP1.SGM 15JYP1 ebenthall on PRODPC60 with PROPOSALS Federal Register / Vol. 73, No. 136 / Tuesday, July 15, 2008 / Proposed Rules 40475 Definition established, the Paso Robles AVA was which is delineated by the T29S/T30S Section 4.25(e)(1)(i) of the TTB entirely within the Central Coast AVA township line, as shown on the regulations (27 CFR 4.25(e)(1)(i)) defines (27 CFR 9.75) and, to the west, it 1:250,000-scale USGS San Luis Obispo a viticultural area for American wine as bordered the much smaller York map used to define the AVA’s a delimited grape-growing region Mountain AVA (27 CFR 9.80). In 1983, boundary. As noted in the petition, the the Paso Robles AVA contained Paso Robles AVA’s current southern- distinguishable by geographical approximately 5,000 acres of vineyards. most boundary line bisects the southern features, the boundaries of which have As established, the Paso Robles AVA portion of the Santa Margarita Valley, been recognized and defined in part 9 was defined by the San Luis Obispo- leaving a significant portion of the of the regulations. These designations Monterey county line in the north, the valley’s southern end outside the AVA allow vintners and consumers to Cholame Hills to the east, and the Santa boundary as currently defined.

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