Federal Register / Vol. 74, No. 146 / Friday, July 31, 2009 / Notices 38213 

If additional information is required 

contact: Tracey Denning, U.S. Customs 

and Border Protection, Office of 

Regulations and Rulings, 799 9th Street, 

NW., 7th Floor, Washington, DC 20229– 

1177, at 202–325–0265. 

Dated: July 27, 2009. 

Tracey Denning, 

Agency Clearance Officer, Customs and 

Border Protection. 

[FR Doc. E9–18373 Filed 7–30–09; 8:45 am] 

BILLING CODE 9111–14–P 

DEPARTMENT OF HOMELAND 

SECURITY 

U.S. Customs and Border Protection 

Quarterly IRS Interest Rates Used in 

Calculating Interest on Overdue 

Accounts and Refunds on Customs 

Duties 

AGENCY: Customs and Border Protection, 

Department of Homeland Security. 

ACTION: General notice. 

SUMMARY: This notice advises the public 

of the quarterly Internal Revenue 

Service interest rates used to calculate 

interest on overdue accounts 

(underpayments) and refunds 

(overpayments) of customs duties. For 

the calendar quarter beginning July 1, 

2009, the interest rates for overpayments 

will be 3 percent for corporations and 4 

percent for non-corporations, and the 

interest rate for underpayments will be 

4 percent. This notice is published for 

the convenience of the importing public 

and Customs and Border Protection 

personnel. 

DATES: Effective Date: July 1, 2009. 

FOR FURTHER INFORMATION CONTACT: Ron 

Wyman, Revenue Division, Collection 

and Refunds Branch, 6650 Telecom 

Drive, Suite #100, Indianapolis, Indiana 

46278; telephone (317) 614–4516. 

SUPPLEMENTARY INFORMATION: 

Background 

Pursuant to 19 U.S.C. 1505 and 

Treasury Decision 85–93, published in 

the Federal Register on May 29, 1985 

(50 FR 21832), the interest rate paid on 

applicable overpayments or 

underpayments of customs duties must 

be in accordance with the Internal 

Revenue Code rate established under 26 

U.S.C. 6621 and 6622. Section 6621 was 

amended (at paragraph (a)(1)(B) by the 

Internal Revenue Service Restructuring 

and Reform Act of 1998, Public Law 

105–206, 112 Stat. 685) to provide 

different interest rates applicable to 

overpayments: one for corporations and 

one for non-corporations. 

The interest rates are based on the 

Federal short-term rate and determined 

by the Internal Revenue Service (IRS) on 

behalf of the Secretary of the Treasury 

on a quarterly basis. The rates effective 

for a quarter are determined during the 

first-month period of the previous 

quarter. 

In Revenue Ruling 2009–17, the IRS 

determined the rates of interest for the 

calendar quarter beginning July 1, 2009, 

and ending on September 30, 2009. The 

interest rate paid to the Treasury for 

underpayments will be the Federal 

short-term rate (1%) plus three 

percentage points (3%) for a total of four 

percent (4%). For corporate 

overpayments, the rate is the Federal 

short-term rate (1%) plus two 

percentage points (2%) for a total of 

three percent (3%). For overpayments 

made by non-corporations, the rate is 

the Federal short-term rate (1%) plus 

three percentage points (3%) for a total 

of four percent (4%). These interest 

rates are subject to change for the 

calendar quarter beginning October 1, 

2009, and ending December 31, 2009. 

For the convenience of the importing 

public and Customs and Border 

Protection personnel the following list 

of IRS interest rates used, covering the 

period from before July of 1974 to date, 

to calculate interest on overdue 

accounts and refunds of customs duties, 

is published in summary format. 

Beginning date Ending date Under-payments 

(percent) 

Over-payments 

(percent) 

Corporate Overpayments 

(Eff. 1–1–99) 

(percent) 

070174 ............................................................................................. 063075 6 6 

070175 ............................................................................................. 013176 9 9 

020176 ............................................................................................. 013178 7 7 

020178 ............................................................................................. 013180 6 6 

020180 ............................................................................................. 013182 12 12 

020182 ............................................................................................. 123182 20 20 

010183 ............................................................................................. 063083 16 16 

070183 ............................................................................................. 123184 11 11 

010185 ............................................................................................. 063085 13 13 

070185 ............................................................................................. 123185 11 11 

010186 ............................................................................................. 063086 10 10 

070186 ............................................................................................. 123186 9 9 

010187 ............................................................................................. 093087 9 8 

100187 ............................................................................................. 123187 10 9 

010188 ............................................................................................. 033188 11 10 

040188 ............................................................................................. 093088 10 9 

100188 ............................................................................................. 033189 11 10 

040189 ............................................................................................. 093089 12 11 

100189 ............................................................................................. 033191 11 10 

040191 ............................................................................................. 123191 10 9 

010192 ............................................................................................. 033192 9 8 

040192 ............................................................................................. 093092 8 7 

100192 ............................................................................................. 063094 7 6 

070194 ............................................................................................. 093094 8 7 

100194 ............................................................................................. 033195 9 8 

040195 ............................................................................................. 063095 10 9 

070195 ............................................................................................. 033196 9 8 

040196 ............................................................................................. 063096 8 7 

070196 ............................................................................................. 033198 9 8 

040198 ............................................................................................. 123198 8 7 

010199 ............................................................................................. 033199 7 7 6 


PWALKER on DSK8KYBLC1PROD with NOTICES
38214 Federal Register / Vol. 74, No. 146 / Friday, July 31, 2009 / Notices 

Beginning date Ending date Under-payments 

(percent) 

Over-payments 

(percent) 

Corporate Overpayments 

(Eff. 1–1–99) 

(percent) 

040199 ............................................................................................. 033100 8 8 7 

040100 ............................................................................................. 033101 9 9 8 

040101 ............................................................................................. 063001 8 8 7 

070101 ............................................................................................. 123101 7 7 6 

010102 ............................................................................................. 123102 6 6 5 

010103 ............................................................................................. 093003 5 5 4 

100103 ............................................................................................. 033104 4 4 3 

040104 ............................................................................................. 063004 5 5 4 

070104 ............................................................................................. 093004 4 4 3 

100104 ............................................................................................. 033105 5 5 4 

040105 ............................................................................................. 093005 6 6 5 

100105 ............................................................................................. 063006 7 7 6 

070106 ............................................................................................. 123107 8 8 7 

010108 ............................................................................................. 033108 7 7 6 

040108 ............................................................................................. 063008 6 6 5 

070108 ............................................................................................. 093008 5 5 4 

100108 ............................................................................................. 123108 6 6 5 

010109 ............................................................................................. 033109 5 5 4 

040109 ............................................................................................. 093009 4 4 3 

Dated: July 27, 2009. 

Jayson P. Ahern, 

Acting Commissioner, U.S. Customs and 

Border Protection. 

[FR Doc. E9–18371 Filed 7–30–09; 8:45 am] 

BILLING CODE 9111–14–P 

DEPARTMENT OF HOUSING AND 

URBAN DEVELOPMENT 

[Docket No. FR–5280–N–29] 

Federal Property Suitable as Facilities 

To Assist the Homeless 

AGENCY: Office of the Assistant 

Secretary for Community Planning and 

Development, HUD. 

ACTION: Notice. 

SUMMARY: This Notice identifies 

unutilized, underutilized, excess, and 

surplus Federal property reviewed by 

HUD for suitability for possible use to 

assist the homeless. 

FOR FURTHER INFORMATION CONTACT: 

Kathy Ezzell, Department of Housing 

and Urban Development, 451 Seventh 

Street, SW., Room 7266, Washington, 

DC 20410; telephone (202) 708–1234; 

TTY number for the hearing- and 

speech-impaired (202) 708–2565 (these 

telephone numbers are not toll-free), or 

call the toll-free Title V information line 

at 800–927–7588. 

SUPPLEMENTARY INFORMATION: In 

accordance with 24 CFR part 581 and 

section 501 of the Stewart B. McKinney 

Homeless Assistance Act (42 U.S.C. 

11411), as amended, HUD is publishing 

this Notice to identify Federal buildings 

and other real property that HUD has 

reviewed for suitability for use to assist 

the homeless. The properties were 

reviewed using information provided to 

HUD by Federal landholding agencies 

regarding unutilized and underutilized 

buildings and real property controlled 

by such agencies or by GSA regarding 

its inventory of excess or surplus 

Federal property. This Notice is also 

published in order to comply with the 

December 12, 1988 Court Order in 

National Coalition for the Homeless v. 

Veterans Administration, No. 88–2503– 

OG (D.D.C.). 

Properties reviewed are listed in this 

Notice according to the following 

categories: Suitable/available, suitable/ 

unavailable, suitable/to be excess, and 

unsuitable. The properties listed in the 

three suitable categories have been 

reviewed by the landholding agencies, 

and each agency has transmitted to 

HUD: (1) Its intention to make the 

property available for use to assist the 

homeless, (2) its intention to declare the 

property excess to the agency’s needs, or 

(3) a statement of the reasons that the 

property cannot be declared excess or 

made available for use as facilities to 

assist the homeless. 

Properties listed as suitable/available 

will be available exclusively for 

homeless use for a period of 60 days 

from the date of this Notice. Where 

property is described as for ‘‘off-site use 

only,’’ recipients of the property will be 

required to relocate the building to their 

own site at their own expense. 

Homeless assistance providers 

interested in any such property should 

send a written expression of interest to 

HHS, addressed to Theresa Rita, 

Division of Property Management, 

Program Support Center, HHS, room 

5B–17, 5600 Fishers Lane, Rockville, 

MD 20857; (301) 443–2265. (This is not 

a toll-free number.) HHS will mail to the 

interested provider an application 

packet, which will include instructions 

for completing the application. In order 

to maximize the opportunity to utilize a 

suitable property, providers should 

submit their written expressions of 

interest as soon as possible. For 

complete details concerning the 

processing of applications, the reader is 

encouraged to refer to the interim rule 

governing this program, 24 CFR part 

581. 

For properties listed as suitable/to be 

excess, that property may, if 

subsequently accepted as excess by 

GSA, be made available for use by the 

homeless in accordance with applicable 

law, subject to screening for other 

Federal use. At the appropriate time, 

HUD will publish the property in a 

Notice showing it as either suitable/ 

available or suitable/unavailable. 

For properties listed as suitable/ 

unavailable, the landholding agency has 

decided that the property cannot be 

declared excess or made available for 

use to assist the homeless, and the 

property will not be available. 

Properties listed as unsuitable will 

not be made available for any other 

purpose for 20 days from the date of this 

Notice. Homeless assistance providers 

interested in a review by HUD of the 

determination of unsuitability should 

call the toll free information line at 1– 

800–927–7588 for detailed instructions 

or write a letter to Mark Johnston at the 

address listed at the beginning of this 

Notice. Included in the request for 

review should be the property address 

(including zip code), the date of 

publication in the Federal Register, the 

landholding agency, and the property 

number. 


PWALKER on DSK8KYBLC1PROD with NOTICES