The Commission will send a copy of the Order, including this FRFA, in a report to be sent to Congress and the Government Accountability Office pursuant to the Congressional Review Act.69 In addition, the Commission will send a copy of the Order, including this FRFA, to the Chief Counsel for Advocacy of the Small Business Administration. A copy of the Order (or summaries thereof) will also be published in the Federal Register.70 69 5 U.S.C. § 801(a)(1)(A). 70 See id.

Count II contends that the Notices are arbitrary and capricious under the APA because it was allegedly irrational for the IRS to require disclosures from advisors or participants in potentially abusive captive insurance transactions. Count III contends that that the Notices are procedurally invalid because the IRS allegedly failed to submit them to Congress and the Comptroller General in accordance with the Congressional Review Act (“CRA”), 5 U.S.C. §§ 801 et seq. Count IV requests a declaration under the Declaratory Judgment Act (“DJA”), 28 U.S.C. § 2201, that the Notices are invalid because they were not the product of notice-and-comment rulemaking.

1714. 8 As noted above, Congress has quite recently reaffirmed its intent to preserve the balanced election process that was in place prior to the new Rule by voting with substantial majorities in both houses to disapprove the new NLRB rule under the Congressional Review Act, 5 U.S.C. 801. See S.J. Res.

................................. 42, 44, 46 Weinberger v. Romero-Barcelo, 456 U.S. 305 (1982) .......................................................................................................... 46 West. v. Anne Arundel Cty., Md., 137 F.3d 752 (4th Cir. 1998) ............................................................................................ 19 Whitman v. American Trucking Assoc., 531 U.S. 457 (2001) .................................................................................................... 40, 41 Winter v. NRDC, 555 U.S. 7 (2008) .............................................................................................................. 16 Wirtz v. Mississippi Publishers Corp., 364 F.2d 603 (5th Cir. 1966) .......................................................................... 23, 26, 31, 34 STATUTES 5 U.S.C. § 553 ......................................................................................................................... 15, 35 5 U.S.C. § 801 ............................................................................................................................... 16 29 U.S.C. § 202 ............................................................................................................................. 41 29 U.S.C. § 203 ............................................................................................................................. 21 29 U.S.C. § 206 ......................................................................................................................... 2, 34 29 U.S.C. § 207 ............................................................................................................................... 2 29 U.S.C. § 213 ...................................................................................................................... passim REGULATIONS 29 C.F.R. part 541 ............................................................................................................

However, rules designated by OMB as “major” under the Congressional Review Act of 1996 (Pub. L. No. 104- 121, 5 U.S.C. § 801 et seq.) may not be made effective until at least 60 days after publication or 60 days after Congress receives notification of the rule as required by the Act, whichever is later. Schedule for NMVTIS Rule Requiring Reporting by Insurance Carriers, and Junk and Salvage Yards 16.