71874 Federal Register / Vol. 69, No. 237 / Friday, December 10, 2004 / Notices 

3. In the case of an importer that owns 

or controls or has an affiliate that owns 

or controls a winery operating under a 

basic permit issued by the Secretary, the 

importer certifies that the practices and 

procedures used to produce the wine 

constitute proper cellar treatment. 

Public Meeting 

In anticipation of the President’s 

signing this legislation into law, TTB 

has determined that it would be 

appropriate to hold a public meeting to 

discuss these developments. The 

purpose of the meeting is to advise the 

public of TTB’s plans for 

implementation of the new certification 

requirements and to answer any 

questions the public may have regarding 

this provision. 

The meeting will be held on 

December 15, 2004, from 2 p.m. to 4 

p.m. at the Treasury Executive Institute, 

801 9th Street, NW., Washington, DC 

20220. Due to limited space, admittance 

will be on a first-come basis. 

Submission of Comments 

No written record of the meeting will 

be maintained. Therefore, comments or 

suggestions made at the meeting must 

be submitted in writing in order to be 

considered part of the agency record. 

All written comments and submitted 

materials are part of the public record 

and subject to disclosure. Do not 

provide any material in your comments 

that you consider confidential or 

inappropriate for public disclosure. 

Members of the public who wish to 

submit written comments after the 

meeting must do so no later than 

January 15, 2005. All comments must 

include this notice number and your 

name and mailing address. Your 

comments must be legible and written 

in language acceptable for public 

disclosure. We do not acknowledge 

receipt of comments, and we regard all 

comments as originals. 

In the near future, TTB anticipates 

issuing a temporary rule with an 

opportunity for further comment.

Dated: December 6, 2004. 

Arthur J. Libertucci, 

Administrator.

[FR Doc. 04–27105 Filed 12–9–04; 8:45 am] 

BILLING CODE 4810–31–P

DEPARTMENT OF THE TREASURY

Fiscal Service 

Surety Companies Acceptable on 

Federal Bonds: ALLIED Property and 

Casualty Insurance Company

AGENCY: Financial Management Service, 

Fiscal Service, Department of the 

Treasury.

ACTION: Notice

SUMMARY: This is Supplement No. 5 to 

the Treasury Department Circular 570; 

2004 Revision, published July 1, 2004, 

at 69 FR 40224.

FOR FURTHER INFORMATION CONTACT:

Surety Bond Branch at (202) 874–1661.

SUPPLEMENTARY INFORMATION: A 

Certificate of Authority as an acceptable 

surety on Federal bonds is hereby 

issued to the following Company under 

31 U.S.C. 9304 to 9308. Federal bondapproving officers should annotate their 

reference copies of the Treasury Circular 

570, 2004 Revision, on page 40226 to 

reflect this action: 

Company Name: ALLIED Property 

and casualty Insurance Company. 

Business Address: 1100 Locust Street, 

Des Moines, IA 50391–1100. 

Phone: (515) 508–4211. Underwriting 

Limitation b/: $8,132,00. 

Surety Licenses.: AZ, CA, FL, GA, ID, 

IL IN, IA, KS, KY, MI, MO, MT, NE, NV, 

NM, ND, OH, SD, TN, TX, UT, VA, WA, 

WI, WY. 

Incorporated in Iowa. 

Certificates of Authority expire on 

June 30 each year, unless revoked prior 

to that date. The Certificates are subject 

to subsequent annual renewal as long as 

the companies remain qualified (31 CFR 

part 223). A list of qualified companies 

is published annually as of July 1 in 

Treasury Department Circular 570, with 

details as to underwriting limitations, 

areas in which licensed to transact 

surety business and other information. 

The Circular may be viewed and 

downloaded through the Internet at 

http://www.fms.treas.gov/c570. A hard 

copy may be purchased from the 

Government Printing Office (GPO) 

Subscription Service, Washington, DC, 

and Telephone (202) 512–1800. When 

ordering the Circular from GPO, use the 

following stock number. 769–004–

04926–1. 

Questions concerning this Notice may 

be directed to the U.S. Department of 

the Treasury, Financial Management 

Service, Financial Accounting and 

Services Division, Surety Bond Branch, 

3700 East-West Highway, Room 6F07, 

Hyattsville, Md 20782.

Dated: December 3, 2004. 

Vivian L. Cooper, 

Director, Financial Accounting and Services 

Division, Financial Management Service.

[FR Doc. 04–27176 Filed 12–9–04; 8:45 am] 

BILLING CODE 4810–35–M

DEPARTMENT OF THE TREASURY

Internal Revenue Service 

[REG–105344–01] 

Proposed Collection; Comment 

Request for Regulation Project

AGENCY: Internal Revenue Service (IRS), 

Treasury.

ACTION: Notice and request for 

comments. 

SUMMARY: The Department of the 

Treasury, as part of its continuing effort 

to reduce paperwork and respondent 

burden, invites the general public and 

other Federal agencies to take this 

opportunity to comment on proposed 

and/or continuing information 

collections, as required by the 

Paperwork Reduction Act of 1995, 

Public Law 104–13 (44 U.S.C. 

3506(c)(2)(A)). Currently, the IRS is 

soliciting comments concerning an 

existing final regulation, REG–105344–

01 (TD 9036), Disclosure of Returns and 

Return Information by Other Agencies 

(§ 301.6103(p)(2)(B)–1).

DATES: Written comments should be 

received on or before February 8, 2005, 

to be assured of consideration.

ADDRESSES: Direct all written comments 

to R. Joseph Durbala, Internal Revenue 

Service, Room 6516, 1111 Constitution 

Avenue, NW., Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT:

Requests for additional information or 

copies of the regulation should be 

directed to Carol Savage at Internal 

Revenue Service, Room 6516, 1111 

Constitution Avenue, NW., Washington, 

DC 20224, or at (202) 622–3945, or 

through the Internet at 

CAROL.A.SAVAGE@irs.gov.

SUPPLEMENTARY INFORMATION: 

Title: Disclosure of Returns and 

Return Information by Other Agencies. 

OMB Number: 1545–1757. 

Regulation Project Number: REG–

105344–01. 

Abstract: In general, under the 

regulations, the IRS is permitted to 

authorize agencies with access to 

returns and return information under 

section 6103 of the Internal Revenue 

Code to redisclose returns and return 

information based on a written request 

and the Commissioner’s approval, to 

any authorized recipient set forth in 

Federal Register / Vol. 69, No. 237 / Friday, December 10, 2004 / Notices 71875

Code section 6103, subject to the same 

conditions and restrictions, and for the 

same purposes, as if the recipient had 

received the information from the IRS 

directly. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Federal, state, local 

or tribal governments. 

Estimated Number of Respondents:

11.

Estimated Time Per Respondent: 1 

hour. 

Estimated Total Annual Burden 

Hours: 11. 

The following paragraph applies to all 

of the collections of information covered 

by this notice: 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to, a collection of information 

unless the collection of information 

displays a valid OMB control number. 

Books or records relating to a collection 

of information must be retained as long 

as their contents may become material 

in the administration of any internal 

revenue law. Generally, tax returns and 

tax return information are confidential, 

as required by 26 U.S.C. 6103. 

Request for Comments 

Comments submitted in response to 

this notice will be summarized and/or 

included in the request for OMB 

approval. All comments will become a 

matter of public record. Comments are 

invited on: (a) Whether the collection of 

information is necessary for the proper 

performance of the functions of the 

agency, including whether the 

information shall have practical utility; 

(b) the accuracy of the agency’s estimate 

of the burden of the collection of 

information; (c) ways to enhance the 

quality, utility, and clarity of the 

information to be collected; (d) ways to 

minimize the burden of the collection of 

information on respondents, including 

through the use of automated collection 

techniques or other forms of information 

technology; and (e) estimates of capital 

or start-up costs and costs of operation, 

maintenance, and purchase of services 

to provide information.

Approved: December 6, 2004. 

R. Joseph Durbala, 

IRS Reports Clearance Officer.

[FR Doc. 04–27164 Filed 12–9–04; 8:45 am] 

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service 

Proposed Collection; Comment 

Request for Revenue Procedure 2003–

45 and Revenue Procedure 2004–48

AGENCY: Internal Revenue Service (IRS), 

Treasury.

ACTION: Notice and request for 

comments. 

SUMMARY: The Department of the 

Treasury, as part of its continuing effort 

to reduce paperwork and respondent 

burden, invites the general public and 

other Federal agencies to take this 

opportunity to comment on proposed 

and/or continuing information 

collections, as required by the 

Paperwork Reduction Act of 1995, Pub. 

L. 104–13(44 U.S.C. 3506(c)(2)(A)). 

Currently, the IRS is soliciting 

comments concerning Revenue 

Procedure 2003–45, Late Election Relief 

for S Corporations, and Revenue 

Procedure 2004–48, Deemed Corporate 

Election for Late Electing S 

Corporations.

DATES: Written comments should be 

received on or before February 8, 2005, 

to be assured of consideration.

ADDRESSES: Direct all written comments 

to R. Joseph Durbala, Internal Revenue 

Service, room 6516, 1111 Constitution 

Avenue NW., Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT:

Requests for additional information or 

copies of the revenue procedures should 

be directed to Carol Savage at Internal 

Revenue Service, room 6516, 1111 

Constitution Avenue NW., Washington, 

DC 20224, or at (202) 622–3945, or 

through the internet at 

CAROL.A.SAVAGE@irs.gov.

SUPPLEMENTARY INFORMATION: 

Title: Revenue Procedure 2003–45, 

Late Election Relief for S Corporations, 

and Revenue Procedure 2004–48, 

Deemed Corporate Election for Late 

Electing S Corporations. 

OMB Number: 1545–1548. 

Revenue Procedure Number: Revenue 

Procedure 2003–45 and Revenue 

Procedure 2004–48. 

Abstract: Revenue Procedure 2003–45 

provides a simplified method for 

taxpayers to request relief for late S 

corporation elections, Electing Small 

Business Trust (ESBT) elections, 

Qualified Subchapter S Subsidiary 

(QSub) elections. Generally, this 

revenue procedure provides that certain 

eligible entities may be granted relief for 

failing to file these elections in a timely 

manner if the request for relief is filed 

with 24 months of the due date of the 

election. Revenue Procedure 2004–48 

provides a simplified method for 

taxpayers to request relief for a late S 

corporation election and a late corporate 

classification election which was 

intended to be effective on the same 

date that the S corporation election was 

intended to be effective.

Current Actions: There are no changes 

being made to these revenue procedures 

at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents:

50,000. 

Estimated Average Time Per 

Respondent: 1 hour. 

Estimated Total Annual Burden 

Hours: 50,000. 

The following paragraph applies to all 

of the collections of information covered 

by this notice: 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to, a collection of information 

unless the collection of information 

displays a valid OMB control number. 

Books or records relating to a collection 

of information must be retained as long 

as their contents may become material 

in the administration of any internal 

revenue law. Generally, tax returns and 

tax return information are confidential, 

as required by 26 U.S.C. 6103. 

Request for Comments: Comments 

submitted in response to this notice will 

be summarized and/or included in the 

request for OMB approval. All 

comments will become a matter of 

public record. Comments are invited on: 

(a) Whether the collection of 

information is necessary for the proper 

performance of the functions of the 

agency, including whether the 

information shall have practical utility; 

(b) the accuracy of the agency’s estimate 

of the burden of the collection of 

information; (c) ways to enhance the 

quality, utility, and clarity of the 

information to be collected; (d) ways to 

minimize the burden of the collection of 

information on respondents, including 

through the use of automated collection 

techniques or other forms of information 

technology; and (e) estimates of capital 

or start-up costs and costs of operation, 

maintenance, and purchase of services 

to provide information.

Approved: December 6, 2004. 

R. Joseph Durbala, 

IRS Reports Clearance Officer.

[FR Doc. 04–27165 Filed 12–9–04; 8:45 am] 

BILLING CODE 4830–01–P