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1311 (D.C. Cir. 1991)); American Water Works Association v. EPA,
40 F.3d 1266, 1274 (D.C. Cir. 1994) (quoting Fertilizer Inst. v.
EPA, 935 F.2d at 1311). The critical inquiry is whether
commentators have had a fair opportunity to present their views
on the final plan in a way that the Commissioner might find
convincing. American Water Works Association v. EPA, 40 F.3d at
1274; Fertilizer Inst. v. EPA, supra; United Steelworkers of Am.,
AFL-CIO-CLC v. Marshall, 647 F.2d 1189, 1225 (D.C. Cir. 1980);
BASF Wyandotte Corp. v. Costle, 598 F.2d 637, 642 (1st Cir.
1979); South Terminal Corp. v. EPA, 504 F.2d 646, 658 (1st Cir.
1974); see also American Med. Association v. United States, 887
F.2d at 768; Natural Resources Defense Council v. EPA, 824 F.2d
at 1283; American Transfer & Storage Co. v. ICC, 719 F.2d 1283,
1303 (5th Cir. 1983); Wing v. Commissioner, 81 T.C. at 33-35.
Stated differently, the Commissioner's final regulations are not
subject to another notice and comment period where the proposed
regulations fairly apprise interested persons of subjects and
issues that may be addressed in the final regulations. Wing v.
Commissioner, 81 T.C. at 35; see also Small Refiner Lead
Phase-Down Task Force v. EPA, 705 F.2d 506, 547 (D.C. Cir. 1983);
American Iron & Steel Inst. v. EPA, 568 F.2d 284, 293 (3d Cir.
1977). The purposes of notice and comment are adequately served
when proposed rules generate diverse public comment, are fair to
affected parties, and give affected parties an opportunity to
develop evidence in the record. Association of Am. R.R. v.
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