Federal Register / Vol. 71, No. 22 / Thursday, February 2, 2006 / Proposed Rules 5629 

U.S. post secondary institutions and to 

pay the cost of such academic 

coursework in an amount not to exceed 

$500. All other au pair participants 

must complete not less than three 

semester hours (or their equivalent) of 

academic credit in formal educational 

settings at accredited U.S. postsecondary institutions. As a condition of 

program participation, host family 

participants must agree to facilitate the 

enrollment and attendance of au pairs in 

accredited U.S. post secondary 

institutions and to pay the cost of such 

academic coursework in an amount not 

to exceed $250. 

* * * * * 

(o) Extension of Program. The 

Department, in its sole discretion, may 

approve extensions for au pair 

participants beyond the initial 12-month 

program. Applications to the 

Department for extensions of six, nine 

or 12 months, must be received by the 

Department not less than 30 calendar 

days prior to the expiration of the 

exchange visitor’s initial authorized stay 

in either the Au Pair or EduCare 

program (i.e., 30-calendar days prior to 

the program end date listed on the 

exchange visitor’s SEVIS record, Form 

DS–2019). The request for an extension 

beyond the maximum duration of the 

initial 12-month program must be 

submitted electronically in the 

Department of Homeland Security’s 

Student and Exchange Visitor 

Information System (SEVIS). Supporting 

documentation must be submitted to the 

Department of State on the sponsor’s 

organizational letterhead and contain 

the following information: 

(1) Au pair’s name, SEVIS 

identification number, date of birth, the 

length of the extension period being 

requested; 

(2) Verification that the au pair 

completed the educational requirements 

of the initial program; and 

(3) Payment of the required nonrefundable fee (see 22 CFR 62.90) via 

Pay.gov. 

(p) Repeat Participation. Exchange 

visitors who have participated in the Au 

Pair Program shall not be eligible for 

repeat participation. 

Dated: January 24, 2006. 

Stanley S. Colvin, 

Director, Office of Exchange Coordination 

and Designation, Bureau of Educational and 

Cultural Affairs, Department of State. 

[FR Doc. E6–1413 Filed 2–1–06; 8:45 am] 

BILLING CODE 4710–05–P 

DEPARTMENT OF THE TREASURY 

Alcohol and Tobacco Tax and Trade 

Bureau 

27 CFR Parts 19, 24, 25, 26 and 70 

[Notice No. 56] 

RIN 1513–AB17 

Quarterly Excise Tax Filing for Small 

Alcohol Excise Taxpayers (2005R–

441P) 

AGENCY: Alcohol and Tobacco Tax and 

Trade Bureau, Treasury. 

ACTION: Notice of proposed rulemaking; 

cross-reference to temporary rule. 

SUMMARY: Elsewhere in this issue of the 

Federal Register, the Alcohol and 

Tobacco Tax and Trade Bureau is 

issuing a temporary rule implementing 

the quarterly excise tax payment 

procedure contained in section 5061 of 

the Internal Revenue Code of 1986 as 

amended by section 11127 of the Safe, 

Accountable, Flexible, Efficient 

Transportation Equity Act: A Legacy for 

Users. In this notice of proposed 

rulemaking, we are soliciting comments 

from all interested parties on the 

regulatory amendments to implement 

this new payment period. The text of 

the regulations in the temporary rule 

published in the Rules and Regulations 

section of this issue of the Federal 

Register serves as the text of the 

proposed regulations. 

DATES: Comments must be received on 

or before April 3, 2006. 

ADDRESSES: You may send comments to 

any of the following addresses: 

• Director, Regulations and 

Procedures Division, Alcohol and 

Tobacco Tax and Trade Bureau, Attn: 

Notice No. 56, P.O. Box 14412, 

Washington, DC 20044–4412. 

• 202–927–8525 (facsimile). 

• nprm@ttb.gov (e-mail). 

• http://www.ttb.gov/alcohol/rules/ 

index.htm. An online comment form is 

posted with this notice on our Web site. 

• http://www.regulations.gov. Federal 

e-rulemaking portal; follow instructions 

for submitting comments. 

You may view copies of any 

comments we receive about this notice 

by appointment at the TTB Information 

Resource Center, 1310 G Street, NW., 

Washington, DC 20220. To make an 

appointment, call 202–927–2400. You 

may also access copies of this notice 

and any comments online at http:// 

www.ttb.gov/alcohol/rules/index.htm. 

See the Public Participation section of 

this document for specific instructions 

and requirements for submitting 

comments, and for information on how 

to request a public hearing. 

FOR FURTHER INFORMATION CONTACT: For 

questions concerning quarterly filing 

procedures, contact James S. McCoy, 

National Revenue Center, Alcohol and 

Tobacco Tax and Trade Bureau (513–

684–2120); for other questions 

concerning this document, contact 

Marjorie Ruhf, Regulations and Rulings 

Division, Alcohol and Tobacco Tax and 

Trade Bureau (202–927–8202 or 

marjorie.ruhf@ttb.gov). 

SUPPLEMENTARY INFORMATION: 

Background 

In the Rules and Regulations section 

of this issue of the Federal Register, we 

are publishing a temporary rule setting 

forth regulatory amendments to 

implement section 11127 of the Safe, 

Accountable, Flexible, Efficient 

Transportation Equity Act: A Legacy for 

Users, Public Law 109–59, 119 Stat. 

1144 (‘‘the Act’’), signed by President 

Bush on August 10, 2005. Section 11127 

of the Act amended section 5061(d) of 

the Internal Revenue Code of 1986 

(IRC), 26 U.S.C. 5061, to allow certain 

alcohol excise taxpayers to pay taxes 

quarterly rather than semimonthly. The 

Alcohol and Tobacco Tax and Trade 

Bureau (TTB) is responsible for the 

administration of the IRC provisions 

relating to alcohol excise taxes on 

products removed from domestic 

production facilities and brought to the 

United States from Puerto Rico. 

The amendment made by section 

11127 of the Act applies to ‘‘any 

taxpayer who reasonably expects to be 

liable for not more than $50,000 in taxes 

* * * for the calendar year and who 

was liable for not more than $50,000 in 

such taxes in the preceding calendar 

year.’’ In such a case the taxpayer must 

pay the tax no later than the 14th day 

after the last day of the calendar quarter 

during which the action giving rise to 

the tax (that is, withdrawal, removal, 

entry, and bringing in from Puerto Rico) 

occurs. The amended statute also 

provides that the quarterly tax payment 

procedure does not apply to a taxpayer 

for any remaining portion of the 

calendar year following the date on 

which the aggregate amount of tax due 

from the taxpayer exceeds $50,000. If at 

any point during the year the taxpayer’s 

liability exceeds $50,000, any tax that 

has not been paid on that date becomes 

due on the 14th day after the last day 

of the semimonthly period in which that 

date falls. Thus, in effect, a taxpayer 

whose tax payments exceed the $50,000 

limit during the calendar year is 

required to revert to the semimonthly 

payment procedure for the remainder of 

the year. 


hsrobinson on PROD1PC71 with PROPOSALS
5630 Federal Register / Vol. 71, No. 22 / Thursday, February 2, 2006 / Proposed Rules 

The temporary regulations published 

elsewhere in this issue of the Federal 

Register involve amendments to parts 

19, 24, 25, 26, and 70 of the TTB 

regulations (27 CFR parts 19, 24, 25, 26, 

and 70). The text of the temporary 

regulations serves as the text of these 

proposed regulations. The preamble to 

the temporary regulations explains the 

proposed regulations. 

Public Participation 

Comments Sought 

We invite comments from everyone 

interested. All comments must reference 

Notice No. 56 and must include your 

name and mailing address. They must 

be legible and written in language 

acceptable for public disclosure. 

Although we do not acknowledge 

receipt, we will consider your 

comments if we receive them on or 

before the closing date. We regard all 

comments as originals. 

Confidentiality 

All comments are part of the public 

record and subject to disclosure. Do not 

enclose any material in your comments 

that you consider confidential or 

inappropriate for public disclosure. 

Submitting Comments 

You may submit comments in any of 

five ways: 

• Mail: You may send written 

comments to TTB at the address listed 

in the ADDRESSES section of this 

document. 

• Facsimile: You may submit 

comments by facsimile transmission to 

202–927–8525. Faxed comments must: 

(1) Be on 8.5- by 11-inch paper; 

(2) Contain a legible, written 

signature; and 

(3) Be no more than five pages long. 

This limitation ensures electronic access 

to our equipment. We will not accept 

faxed comments that exceed five pages. 

• E-mail: You may e-mail comments 

to nprm@ttb.gov. Comments transmitted 

by electronic mail must: 

(1) Contain your e-mail address; 

(2) Reference Notice No. 56 on the 

subject line; and 

(3) Be legible when printed on 8.5- by 

11-inch paper. 

• Online form: We provide a 

comment form with the online copy of 

this document on our Web site at http:// 

www.ttb.gov/alcohol/rules/index.htm. 

Select the ‘‘Send comments via e-mail’’

link under Notice No. 56. 

• Federal e-Rulemaking Portal: To 

submit comments to us via the Federal 

e-rulemaking portal, visit http:// 

www.regulations.gov and follow the 

instructions for submitting comments. 

You may also write to the 

Administrator before the comment 

closing date to ask for a public hearing. 

The Administrator reserves the right to 

determine, in light of all circumstances, 

whether to hold a public hearing. 

Public Disclosure 

You may view copies of the 

temporary rule, this document, and any 

comments we receive by appointment at 

the TTB Information Center at 1310 G 

Street, NW., Washington, DC 20220. 

You may also obtain copies at 20 cents 

per 8.5- x 11-inch page. Contact the TTB 

information specialist at the above 

address or telephone 202–927–2400 to 

schedule an appointment or to request 

copies of comments. 

For your convenience, we will post 

the temporary rule, this document, and 

any comments we receive on the TTB 

Web site. We may omit voluminous 

attachments or material that we 

consider unsuitable for posting. In all 

cases, the full comment will be available 

in the TTB Information Center. To 

access the online copy of this document 

and the submitted comments, visit 

http://www.ttb.gov/alcohol/rules/ 

index.htm. Select the ‘‘View 

Comments’’ link under this document’s 

number and title to view the posted 

comments. 

Regulatory Flexibility Act 

Although we are issuing this notice of 

proposed rulemaking, it has been 

determined that it is not subject to the 

provisions of 5 U.S.C. 553(b). Because 

this proposed rule contains no new 

collections of information, the 

provisions of the Regulatory Flexibility 

Act (5 U.S.C. 601 et seq.) do not apply. 

This proposed rule decreases the 

frequency of existing information 

collections for some businesses, 

including some small businesses. 

Pursuant to section 7805(f) of the 

Internal Revenue Code of 1986, we will 

submit this notice of proposed 

rulemaking to the Chief Counsel for 

Advocacy of the Small Business 

Administration for comment on its 

impact on small businesses. 

Executive Order 12866 

We have determined that this notice 

of proposed rulemaking is not a 

significant regulatory action as defined 

in Executive Order 12866. Therefore, a 

regulatory assessment is not required. 

Paperwork Reduction Act 

Under the Paperwork Reduction Act 

of 1995, no persons are required to 

respond to a collection of information 

unless it displays a valid OMB control 

number. The collections of information 

contained in the regulations amended 

by this temporary rule have been 

previously reviewed and approved by 

the Office of Management and Budget in 

accordance with the Paperwork 

Reduction Act of 1995 under control 

numbers 1513–0053, 1513–0083, and 

1513–0090. There is a reduction in the 

reporting or recordkeeping burden 

under these control numbers resulting 

from the change from semimonthly to 

quarterly tax return periods for some 

small taxpayers. There is no new or 

revised collection of information 

imposed by this proposed rule. 

Drafting Information 

Charles Bacon, Daniel Hiland, and 

Marjorie Ruhf of the Regulations and 

Rulings Division, Alcohol and Tobacco 

Tax and Trade Bureau, drafted this 

document. However, other personnel 

participated in its development. 

List of Subjects 

27 CFR Part 19 

Administrative practice and 

procedures, Caribbean Basin Initiative, 

Claims, Electronic funds transfers, 

Excise taxes, Exports, Gasohol, Imports, 

Labeling, Liquors, Packaging and 

containers, Puerto Rico, Reporting and 

recordkeeping requirements, Research, 

Security measures, Surety bonds, 

Vinegar, Virgin Islands, Warehouses. 

27 CFR Part 24 

Administrative practice and 

procedure, Claims, Electronic fund 

transfers, Excise taxes, Exports, Food 

additives, Fruit juices, Labeling, 

Liquors, Packaging and containers, 

Reporting and recordkeeping 

requirements, Research, Scientific 

equipment, Spices and flavoring, Surety 

bonds, Vinegar, Warehouses, Wine. 

27 CFR Part 25 

Administrative practice and 

procedure, Beer, Claims, Electronic 

funds transfers, Excise taxes, Exports, 

Labeling, Packaging and containers, 

Reporting and recordkeeping 

requirements, Research, Surety bonds. 

27 CFR Part 26 

Administrative practice and 

procedure, Alcohol and alcoholic 

beverages, Caribbean Basin Initiative, 

Claims, Customs duties and inspection, 

Electronic funds transfers, Excise taxes, 

Packaging and containers, Puerto Rico, 

Reporting and recordkeeping 

requirements, Surety bonds, Virgin 

Islands, Warehouses. 

27 CFR Part 70 

Administrative practice and 

procedure, Claims, Excise taxes, 


hsrobinson on PROD1PC71 with PROPOSALS
Federal Register / Vol. 71, No. 22 / Thursday, February 2, 2006 / Proposed Rules 5631 

Freedom of information, Law 

enforcement, Penalties, Reporting and 

recordkeeping requirements, Surety 

bonds. 

Proposed Amendments to the 

Regulations 

For the reasons discussed in the 

preamble, TTB proposes to amend 27 

CFR parts 19, 24, 25, 26, and 70 as 

follows: 

PART 19—DISTILLED SPIRITS 

PLANTS 

1. The authority citation for part 19 

continues to read as follows: 

Authority: 19 U.S.C. 81c, 1311; 26 U.S.C. 

5001, 5002, 5004–5006, 5008, 5010, 5041, 

5061, 5062, 5066, 5081, 5101, 5111–5113, 

5142, 5143, 5146, 5148, 5171–5173, 5175, 

5176, 5178–5181, 5201–5204, 5206, 5207, 

5211–5215, 5221–5223, 5231, 5232, 5235, 

5236, 5241–5243, 5271, 5273, 5301, 5311–

5313, 5362, 5370, 5373, 5501–5505, 5551–

5555, 5559, 5561, 5562, 5601, 5612, 5682, 

6001, 6065, 6109, 6302, 6311, 6676, 6806, 

7011, 7510, 7805; 31 U.S.C. 9301, 9303, 9304, 

9306. 

2. [The proposed amendatory 

instructions and the proposed amended 

regulatory text for part 19 are the same 

as the amendatory instructions and the 

amended regulatory text set forth in the 

temporary rule on this subject published 

in the Rules and Regulations section of 

this issue of the Federal Register.] 

PART 24—WINE 

3. The authority citation for part 24 

continues to read as follows: 

Authority: 5 U.S.C. 552(a); 26 U.S.C. 5001, 

5008, 5041, 5042, 5044, 5061, 5062, 5081, 

5111–5113, 5121, 5122, 5142, 5143, 5148, 

5173, 5206, 5214, 5215, 5351, 5353, 5354, 

5356, 5357, 5361, 5362, 5364–5373, 5381–

5388, 5391, 5392, 5511, 5551, 5552, 5661, 

5662, 5684, 6065, 6091, 6109, 6301, 6302, 

6311, 6651, 6676, 7011, 7302, 7342, 7502, 

7503, 7606, 7805, 7851; 31 U.S.C. 9301, 9303, 

9304, 9306. 

4. [The proposed amendatory 

instructions and the proposed amended 

regulatory text for part 24 are the same 

as the amendatory instructions and the 

amended regulatory text set forth in the 

temporary rule on this subject published 

in the Rules and Regulations section of 

this issue of the Federal Register.] 

PART 25—BEER 

5. The authority citation for part 25 

continues to read as follows: 

Authority: 19 U.S.C. 81c; 26 U.S.C. 5002, 

5051–5054, 5056, 5061, 5091, 5111, 5113, 

5142, 5143, 5146, 5148, 5222, 5401–5403, 

5411–5417, 5551, 5552, 5555, 5556, 5671, 

5673, 5684, 6011, 6061, 6065, 6091, 6109, 

6151, 6301, 6302, 6311, 6313, 6402, 6651, 

6656, 6676, 6806, 7011, 7342, 7606, 7805; 31 

U.S.C. 9301, 9303–9308. 

6. [The proposed amendatory 

instructions and the proposed amended 

regulatory text for part 25 are the same 

as the amendatory instructions and the 

amended regulatory text set forth in the 

temporary rule on this subject published 

in the Rules and Regulations section of 

this issue of the Federal Register.] 

PART 26—LIQUORS AND ARTICLES 

FROM PUERTO RICO AND THE VIRGIN 

ISLANDS 

7. The authority citation for part 26 

continues to read as follows: 

Authority: 19 U.S.C. 81c; 26 U.S.C. 5001, 

5007, 5008, 5010, 5041, 5051, 5061, 5081, 

5111, 5112, 5114, 5121, 5122, 5124, 5131–

5134, 5141, 5146, 5148, 5207, 5232, 5271, 

5276, 5301, 5314, 5555, 6001, 6301, 6302, 

6804, 7101, 7102, 7651, 7652, 7805; 27 U.S.C. 

203, 205; 31 U.S.C. 9301, 9303, 9304, 9306. 

8. [The proposed amendatory 

instructions and the proposed amended 

regulatory text for part 26 are the same 

as the amendatory instructions and the 

amended regulatory text set forth in the 

temporary rule on this subject published 

in the Rules and Regulations section of 

this issue of the Federal Register.] 

PART 70—PROCEDURES AND 

PRACTICES 

9. The authority citation for part 70 

continues to read as follows: 

Authority: 5 U.S.C. 301 and 552; 26 U.S.C. 

4181, 4182, 5146, 5203, 5207, 5275, 5367, 

5415, 5504, 5555, 5684(a), 5741, 5761(b), 

5802, 6020, 6021, 6064, 6102, 6155, 6159, 

6201, 6203, 6204, 6301, 6303, 6311, 6313, 

6314, 6321, 6323, 6325, 6326, 6331–6343, 

6401–6404, 6407, 6416, 6423, 6501–6503, 

6511, 6513, 6514, 6532, 6601, 6602, 6611, 

6621, 6622, 6651, 6653, 6656–6658, 6665, 

6671, 6672, 6701, 6723, 6801, 6862, 6863, 

6901, 7011, 7101, 7102, 7121, 7122, 7207, 

7209, 7214, 7304, 7401, 7403, 7406, 7423, 

7424, 7425, 7426, 7429, 7430, 7432, 7502, 

7503, 7505, 7506, 7513, 7601–7606, 7608–

7610, 7622, 7623, 7653, 7805. 

10. [The proposed amendatory 

instructions and the proposed amended 

regulatory text for part 70 are the same 

as the amendatory instructions and the 

amended regulatory text set forth in the 

temporary rule on this subject published 

in the Rules and Regulations section of 

this issue of the Federal Register.] 

Signed: December 13, 2005. 

John J. Manfreda, 

Administrator. 

Approved: December 23, 2005. 

Timothy E. Skud, 

Deputy Assistant Secretary (Tax, Trade, and 

Tariff Policy). 

[FR Doc. 06–980 Filed 2–1–06; 8:45 am] 

BILLING CODE 4810–31–P 

DEPARTMENT OF DEFENSE 

Office of the Secretary 

32 CFR Part 275 

[DOD–2006–OS–0006] 

RIN 0790–AH84 

Obtaining Information From Financial 

Institutions 

AGENCY: Department of Defense. 

ACTION: Proposed rule. 

SUMMARY: The Department of Defense is 

proposing to revise its current policies 

concerning obtaining information from 

financial institutions under the Right to 

Financial Privacy Act of 1978, as 

amended (12 U.S.C. chapter 35). This 

part prescribes practices and procedures 

for the Department of Defense to obtain 

from a financial institution the financial 

records of its customers. 

DATES: Comments must be received by 

April 3, 2006. 

ADDRESSES: You may submit comments, 

identified by docket number and or RIN 

number and title, by any of the 

following methods: 

• Federal eRulemaking Portal: http:// 

www.regulations.gov. Follow the 

instructions for submitting comments. 

• Mail: Federal Docket Management 

System Office, 1160 Defense Pentagon, 

Washington, DC 20301–1160. 

Instructions: All submissions received 

must include the agency name and 

docket number or Regulatory 

Information Number (RIN) for this 

Federal Register document. The general 

policy for comments and other 

submissions from members of the public 

is to make these submissions available 

for public viewing on the Internet at 

http://regulations.gov as they are 

received without change, including any 

personal identifiers or contact 

information. 

FOR FURTHER INFORMATION CONTACT: Mr. 

Vahan Moushegian, Jr., at (703) 607–

2943. 

SUPPLEMENTARY INFORMATION: 

Executive Order 12866, ‘‘Regulatory 

Planning and Review’’

It has been determined that Privacy 

Act rules for the Department of Defense 

are not significant rules. The rules do 

not (1) Have an annual effect on the 

economy of $100 million or more or 

adversely affect in a material way the 

economy; a sector of the economy; 

productivity; competition; jobs; the 

environment; public health or safety; or 

State, local, or tribal governments or 

communities; (2) Create a serious 


hsrobinson on PROD1PC71 with PROPOSALS