Federal Register / Vol. 65, No. 111 / Thursday, June 8, 2000 / Notices 36505

Estimated Burden Hours Per

Respondent/Recordkeeper: 17 minutes.

Frequency of Response: On occasion.

Estimated Total Reporting/

Recordkeeping Burden: 97,583 hours.

OMB Number: 1545–1504.

Form Number: IRS Form 911.

Type of Review: Extension.

Title: Application for Taxpayer

Assistance Order (ATAO).

Description: This form is used by

taxpayers to apply for relief from a

significant hardship which may have

already occurred or is about to occur if

the IRS takes or fails to take certain

actions. This form is submitted to the

IRS Taxpayer Advocate Office in the

state or city where the taxpayer lives.

Respondents: Individuals or

households, business or other for-profit,

not-for-profit institutions, farms, State,

Local or Tribal Government.

Estimated Number of Respondents:

93,000.

Estimated Burden Hours Per

Respondent/Recordkeeper: 30 minutes.

Frequency of Response: On occasion.

Estimated Total Reporting/

Recordkeeping Burden: 34,960 hours.

Clearance Officer: Garrick Shear,

Internal Revenue Service, Room 5244,

1111 Constitution Avenue, NW,

Washington, DC 20224.

OMB Reviewer: Alexander T. Hunt

(202) 395–7860, Office of Management

and Budget, Room 10202, New

Executive Office Building, Washington,

DC 20503.

Lois K. Holland,

Departmental Reports Management Officer.

[FR Doc. 00–14411 Filed 6–7–00; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF THE TREASURY

Customs Service

Evaluation of and Request for

Comments Regarding the

Reconciliation Prototype

AGENCY: Customs Service, Treasury.

ACTION: General notice: Solicitation of

comments from prototype participants.

SUMMARY: This document requests

comments, via participation in a

voluntary survey, on the Reconciliation

Prototype for the purpose of evaluation

and possible revision or expansion of

the prototype.

DATES: Surveys must be received by July

10, 2000.

ADDRESSES: For those able to use the

electronic survey format, the survey

form is available at http://

www.customs.gov/recon. Electronic

survey responses should be emailed to:

Recon.help@customs.treas.gov. For

those without access to the internet,

contact the following for a hard copy of

the survey: U.S. Customs Service, 1300

Pennsylvania Ave., NW, Room 5.2A,

Washington, DC 20229–0001, ATTN:

Mr. Don Luther or Ms. Shari McCann,

Reconciliation Team. Hard copy survey

responses should be faxed to the

Headquarters Reconciliation Team at

(202) 927–1096.

FOR FURTHER INFORMATION CONTACT: Ms.

Shari McCann at (202) 927–1106 or Mr.

Don Luther at (202) 927–0915.

SUPPLEMENTARY INFORMATION: Customs

announced and explained the

Automated Commercial System (ACS)

Prototype Test of Reconciliation in a

general notice document published in

the Federal Register (63 FR 6257) on

February 6, 1998. Changes and

clarifications to the prototype were

announced in Federal Register

documents published on August 18,

1998 (63 FR 44303), July 21, 1999 (64

FR 39187), and December 29, 1999 (64

FR 73121). Additional information

regarding the Reconciliation Prototype

can be found at http://

www.customs.gov/recon.

The Federal Register notice of

February 6, 1998, entitled ‘‘Revised

National Customs Automation Program

Test Regarding Reconciliation,’’

provided for evaluation of the prototype

and strongly encouraged that

participants participate in the

evaluation process. It set forth various

evaluation methods, including the use

of questionnaires (surveys). Customs has

prepared a survey form that is available

at http://www.customs.gov/recon. For

those without access to the internet, a

survey can be obtained by contacting

the following for a hard copy: U.S.

Customs Service, 1300 Pennsylvania

Ave., NW, Room 5.2A, Washington, DC

20229–0001, ATTN: Mr. Don Luther or

Ms. Shari McCann, Reconciliation

Team.

This notice requests comments from

participants through the survey.

Participants should email electronic

survey responses to the following

address by July 10, 2000:

Recon.help@customs.treas.gov. Hard

copy survey responses should be faxed

to the Headquarters Reconciliation

Team at (202) 927–1096. Survey

responses will be compiled and used to

evaluate the prototype. Results of the

survey evaluation will be published in

the Federal Register, along with any

changes or modifications made to the

prototype as suggested by the

evaluation.

Dated: June 5, 2000.

Robert J. McNamara,

Acting Assistant Commissioner, Office of

Field Operations.

[FR Doc. 00–14509 Filed 6–7–00; 8:45 am]

BILLING CODE 4820–02–P

DEPARTMENT OF THE TREASURY

Customs Service

[T.D. 00–15]

Application of Producers’ Good Versus

Consumers’ Good Test in Determining

Country of Origin Marking

AGENCY: U.S. Customs Service,

Department of the Treasury.

ACTION: Final interpretation; extension

of delayed effective date.

SUMMARY: On March 14, 2000, Customs

published as T.D. 00–15 a notice setting

forth a final interpretation stating that

Customs would no longer rely on the

distinction between producers’ goods

and consumers’ goods in making

country of origin marking

determinations. The notice prescribed a

delayed effective date of June 12, 2000,

for the final interpretation. The effective

date was applicable to pipe fittings and

flanges produced in the United States

from imported forgings except for those

which were the subject of a ruling

subject to the procedure specified in 19

U.S.C. 1625. This document advises the

public that the delayed effective date

period for pipe fittings and flanges is

being extended by an additional 90

days.

DATES: This extension is effective June

8, 2000. T.D. 00–15 is applicable to pipe

fittings and flanges on or after

September 11, 2000.

FOR FURTHER INFORMATION CONTACT:

Monika Brenner, Attorney, Special

Classification and Marking Branch,

Office of Regulations and Rulings (202–

927–1254).

SUPPLEMENTARY INFORMATION:

Background

On March 14, 2000, Customs

published in the Federal Register (65

FR 13827) T.D. 00–15 a notice setting

forth a final interpretation that adopted

a previously published proposal to the

effect that Customs would no longer rely

on the producers’ good to consumers’

good test of Midwood Industries Inc. v.

United States, 313 F.Supp. 951 (Cust.

Ct. 1970), in determining whether a

substantial transformation of an

imported good has occurred for

purposes of making a country of origin

determination under the Customs

36506 Federal Register / Vol. 65, No. 111 / Thursday, June 8, 2000 / Notices

marking statute (section 304 of the Tariff

Act of 1930, as amended (19 U.S.C.

1304)).

The preamble portion of T.D. 00–15

contained a discussion of the public

comments solicited in response to the

published proposal, including

comments on whether a delayed

effective date for the final Customs

interpretation should be employed,

consistent with the principle set forth in

National Juice Products Association v.

United States, 628 F.Supp. 978 (CIT

1986). One commenter argued in favor

of a one-year delayed effective date

period on the basis that the change

proposed by Customs would be drastic

for pipe fitting and flange producers

because it would require the purchase

and installation of new machinery. In

response, Customs first noted that when

the marking rules were adopted,

importations from NAFTA countries

became subject to a marking

requirement and those importers were

able to make these changes in far less

than a one-year period. Although

Customs specifically rejected the

suggested one-year delay as not being

necessary based on prior experience

with other changes in country of origin

marking regimes, Customs nevertheless

agreed that a delayed effective date

period would be appropriate.

Accordingly, Customs stated in T.D. 00–

15 that although Customs would require

that all pipe fittings and flanges

produced in the United States from

imported forgings be marked with the

country of origin of the imported

forging, Customs would make the

change effective 90 days after

publication of the notice in the Federal

Register, except in the case of a ruling

subject to the procedure specified in 19

U.S.C. 1625. The final interpretation set

forth in T.D. 00–15 therefore was

published with a delayed effective date

of June 12, 2000.

Customs has received a request on

behalf of several companies seeking a

further delay in the effective date of the

notice. The request claims that these

companies would suffer irreparable

harm if the June 12, 2000, effective date

set forth in T.D. 00–15 were not

extended, because they are unable to

comply with the marking requirements

by that date. Customs believes based on

this representation that it would be

reasonable in the case of pipe fittings

and flanges to provide up to 6 months

from the March 14, 2000, publication of

the final interpretation for producers

and importers to conform to the new

standard. Accordingly, Customs is

modifying the effective date set forth in

T.D. 00–15 in order to extend the

delayed effective date period by an

additional 90 days.

Extension of Delayed Effective Date

Period

Based on the above, in T.D. 00–15

published in the Federal Register on

March 14, 2000, at 65 FR 13827, under

the Effective Date caption the date ‘‘June

12, 2000’’ is revised to read ‘‘September

11, 2000’’.

Approved: June 2, 2000.

Raymond W. Kelly,

Commissioner of Customs.

John P. Simpson,

Deputy Assistant Secretary of the Treasury.

[FR Doc. 00–14466 Filed 6–7–00; 8:45 am]

BILLING CODE 4820–02–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

Proposed Collection; Comment

Request for Form 1120–W

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 Form

1120–W, Estimated Tax for

Corporations.

DATES: Written comments should be

received on or before August 7, 2000 to

be assured of consideration.

ADDRESSES: Direct all written comments

to Garrick R. Shear, Internal Revenue

Service, room 5244, 1111 Constitution

Avenue NW., Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT:

Requests for additional information or

copies of the form and instructions

should be directed to Carol Savage,

(202) 622–3945, Internal Revenue

Service, room 5242, 1111 Constitution

Avenue NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:

Title: Estimated Tax for Corporations.

OMB Number: 1545–0975.

Form Number: 1120–W.

Abstract: Under section 6655 of the

Internal Revenue Code, a corporation

with an income tax liability of $500 or

more must make four required

installments of estimated tax during the

tax year or be subject to a penalty for

failure to pay estimated income tax.

Form 1120–W is used by corporations to

compute their estimated income tax and

the amount of each required

installment.

Current Actions: There are no changes

being made to the form at this time.

Type of Review: Extension of a

currently approved collection.

Affected Public: Business or other forprofit organizations.

Estimated Number of Respondents:

900,000.

Estimated Time Per Respondent: 11

hrs., 1 min.

Estimated Total Annual Burden

Hours: 9,910,661.

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: May 31, 2000.

Garrick R. Shear,

IRS Reports Clearance Officer.

[FR Doc. 00–14515 Filed 6–7–00; 8:45 am]

BILLING CODE 4830–01–P