54524 Federal Register / Vol. 63, No. 196 / Friday, October 9, 1998 / Notices 

Officer listed. Comments regarding this 

information collection should be 

addressed to the OMB reviewer listed 

and to the Treasury Department 

Clearance Officer, Department of the 

Treasury, Room 2110, 1425 New York 

Avenue, NW., Washington, DC 20220. 

DATES: Written comments should be 

received on or before November 9, 1998 

to be assured of consideration. 

Internal Revenue Service (IRS) 

OMB Number: 1545–0971. 

Form Number: IRS Form 1041–ES. 

Type of Review: Extension. 

Title: Estimated Income Tax for 

Estates and Trusts. 

Description: Form 1041–ES is used by 

fiduciaries of estates and trusts to make 

estimated tax payments if their 

estimated tax is $1,000 or more. IRS 

uses the data to credit taxpayers’ 

accounts and to determine if the 

estimated tax has been properly 

computed and timely paid. 

Respondents: Business or other forprofit. 

Estimated Number of Respondents/ 

Recordkeepers: 1,200,000. 

Estimated Burden Hours Per 

Respondent/Recordkeeper: 

Recordkeeping—20 min.


Learning about the law or the form—17


min. 

Preparing the form—1 hr., 28 min. 

Copying, assembling, and sending the 

form to the IRS 1 hr., 1 min. 

Frequency of Response: Annually. 

Estimated Total Reporting/ 

Recordkeeping Burden: 3,161,200 hours. 

Clearance Officer: Garrick Shear (202) 

622–3869, Internal Revenue Service, 

Room 5571, 1111 Constitution Avenue, 

NW, Washington, DC 20224. 

OMB Reviewer: Alexander T. Hunt 

(202) 395–7860, Office of Management 

and Budget, Room 10226, New 

Executive Office Building, Washington, 

DC 20503. 

Lois K. Holland, 

Departmental Reports Management Officer. 

[FR Doc. 98–27174 Filed 10–8–98; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Fiscal Service 

Agency Taxpayer Identifying Number 

Implementation Reports 

AGENCY: Financial Management Service, 

Fiscal Service, Treasury. 

ACTION: Policy statement. 

SUMMARY: The Debt Collection 

Improvement Act of 1996 requires that 

executive agencies include the taxpayer 

identifying number (TIN) of each payee 

on certified payment vouchers which 

are submitted to a disbursing official. 

The Financial Management Service 

(FMS), the Department of the Treasury 

disbursing agency, and other executive 

branch disbursing agencies are 

responsible for examining certified 

payment vouchers to determine whether 

such vouchers are in the proper form. 31 

U.S.C. 3325(a)(2)(A). To ensure that 

executive branch agencies submit 

payment certifying vouchers in a form 

which includes payee TINs, FMS is 

requiring each executive agency to 

prepare and submit an agency TIN 

Implementation Report documenting 

agency compliance with the TIN 

requirement. This Policy Statement 

describes agency TIN Implementation 

Report requirements. 

DATES: This policy statement takes effect 

October 9, 1998. Reports must be 

received by April 9, 1999. 

ADDRESSES: Reports should be sent to 

Dean Balamaci, Director, Agency 

Liaison Division, Debt Management 

Services, Financial Management 

Service, Room 154, 401 14th Street SW, 

Washington, DC 20227. 

FOR FURTHER INFORMATION CONTACT: 

Dean Balamaci (Director, Agency 

Liaison Division, Debt Management 

Services) at 202–874–6660, Sally 

Phillips (Policy Analyst) at 202–874– 

6749, or James Regan (AttorneyAdvisor) at 202–874–6680. This 

document is available on the Financial 

Management Service’s web site: http:// 

www.fms.treas.gov. 

SUPPLEMENTARY INFORMATION: 

Background 

On April 26, 1996, the Debt Collection 

Improvement Act of 1996 (DCIA) was 

enacted as Chapter 10 of the Omnibus 

Consolidated Rescissions and 

Appropriations Act of 1996, Pub. L. 

104–134, 110 Stat. 1321–358. A major 

purpose of the DCIA is to enhance the 

government-wide collection of 

delinquent debts owed to the Federal 

Government. The DCIA was effective on 

April 26, 1996. 

Section 31001(d)(2) of the DCIA, 

codified at 31 U.S.C. 3716(c), generally 

requires Federal disbursing officials to 

offset an eligible Federal payment to a 

payee to satisfy a delinquent non-tax 

debt owed by the payee to the United 

States. A Federal disbursing official will 

conduct such an offset when the name 

and Taxpayer Identifying Number (TIN) 

of the payee match the name and TIN 

of the delinquent debtor, provided all 

other requirements for offset have been 

met. This process, known as 

‘‘centralized offset,’’ also may be used to 

collect delinquent debts owed to States, 

including past-due child support. The 

Department of the Treasury, Financial 

Management Service (FMS) is 

responsible for implementing the DCIA, 

including the centralized offset 

authority. 

Section 31001(y) of the DCIA, 

codified at 31 U.S.C. 3325(d), facilitates 

centralized offset by requiring the head 

of an executive agency or an agency 

certifying official to include the TINs of 

payees on certified payment vouchers 

which are submitted to Federal 

disbursing officials. FMS, as the 

Department of Treasury disbursing 

agency, disburses more than 850 million 

Federal payments annually. See 31 

U.S.C. 3321. FMS and other executive 

branch disbursing agencies are 

responsible for examining certified 

payment vouchers to determine whether 

such vouchers are in the proper form. 31 

U.S.C. 3325(a)(2)(A). 

To ensure that executive branch 

agencies submit payment certifying 

vouchers in a form which includes 

payee TINs, FMS is requiring each 

executive agency to prepare and submit 

an agency TIN Implementation Report 

to FMS documenting agency 

compliance with the TIN requirement. 

Agency TIN Implementation Reports 

must be received by FMS within six 

months of the date of publication of this 

Policy Statement. Treasury Financial 

Manual Bulletin (TFM) No. 99–02 is 

being published concurrently with this 

Policy Statement. TFM Bulletin No. 99– 

02 provides detailed instructions to 

agencies on TIN Implementation Report 

requirements and format. 

FMS will review agency TIN 

Implementation Reports to determine 

the status of compliance with the 

statutory requirement to include TINs 

on payment vouchers. FMS also will 

evaluate the effectiveness and 

credibility of proposed agency strategies 

to achieve compliance through the 

elimination of barriers to the collection 

and providing of TINs. FMS will 

formulate guidance to assist agencies in 

overcoming or reconciling such barriers. 

FMS will monitor payment vouchers to 

ensure that agencies are meeting 

compliance goals and time frames as 

identified in Implementation Reports. 

FMS will submit a report to Congress 

on agency payment voucher TIN 

compliance as part of its DCIA 

consolidated report to Congress. See 31 

U.S.C. 3711 note; 31 U.S.C. 3719 note; 

see also 142 Cong. Rec. H4091 (April 25, 

1996) (statement of Rep. Horn) 

(‘‘Congress directs the disbursing 

official of the Secretary of Treasury 

* * * to survey agency compliance 
Federal Register / Vol. 63, No. 196 / Friday, October 9, 1998 / Notices 54525 

with this section [TIN payment voucher 

requirement] and include the results of 

this survey in the consolidated debt 

collection report to Congress * * *’’). In 

the event that agency TIN 

Implementation Report strategies fail to 

achieve compliance with the statutory 

payment voucher TIN requirement, FMS 

may take other measures to ensure 

compliance. 

FMS made the determination to 

publish this Policy Statement requiring 

agencies to submit Implementation 

Reports after reviewing comments 

submitted by agencies in response to a 

proposed rule issued by FMS on 

September 2, 1997 (62 FR 46428). The 

proposed rule, if finalized, would 

require disbursing officials to reject 

payment requests on certified payment 

vouchers lacking TINs. The comments 

received in response to the proposed 

rule indicate that many agencies have 

not yet overcome significant barriers 

impeding the collection and providing 

of TIN information. Rejecting payment 

requests lacking TINs would not resolve 

these barriers, but would unduly 

interfere with the timely disbursement 

of Federal funds. Under these 

circumstances, FMS determined that, 

rather than finalizing the proposed rule, 

the review of required Implementation 

Reports and the promulgation of 

guidance by FMS to assist agencies in 

overcoming or reconciling barriers to 

TIN collection would more effectively 

ensure compliance with the statutory 

TIN requirement. 

This approach is consistent with the 

consensus of the inter-agency TIN 

workgroup established in the fall of 

1997 and led by FMS. The inter-agency 

TIN workgroup is one of three 

workgroups tasked by the Office of 

Management and Budget and the Chief 

Financial Officers Council to resolve 

issues related to implementation 

processes needed to achieve the goals 

and objectives of the DCIA. The TIN 

workgroup strongly supported a 

planning and review process (consistent 

with Implementation Report 

requirements) as a viable alternative to 

the approach in the proposed rule to 

reject payment vouchers lacking TINs. 

FMS received input from the interagency workgroup in the course of 

drafting agency Implementation Report 

requirements. 

Accordingly, FMS has concluded that 

the publication of the Policy Statement, 

in lieu of a final rule, would more 

effectively resolve the underlying 

barriers to collecting TINs, and 

therefore, increase compliance with the 

DCIA. FMS has published elsewhere in 

this issue of the Federal Register a 

withdrawal of the notice of proposed 

rulemaking concurrently with the 

publication of this Policy Statement. 

Policy Statement 

Section 31001(y) of the Debt 

Collection Improvement Act of 1996, 

codified at 31 U.S.C. 3325(d) requires 

the head of an executive agency or an 

agency certifying official to include the 

TINs of payees on certified payment 

vouchers which are submitted to 

Federal disbursing officials pursuant to 

31 U.S.C. 3325(a). Each executive 

agency shall prepare and submit an 

agency TIN Implementation Report to 

FMS documenting agency compliance 

with this statutory requirement. Agency 

TIN Implementation Reports must be 

received by FMS within six months of 

the date of publication of this Policy 

Statement. 

Agency TIN Implementation Reports 

shall indicate the current status of 

agency compliance with the 

requirement to furnish TINs with each 

certified payment voucher; strategies for 

achieving compliance; barriers to 

collection and providing of TINs; and 

strategies for resolving those barriers. 

FMS will review agency TIN 

Implementation Reports to determine 

the status of agency compliance. FMS 

also will evaluate the effectiveness and 

credibility of proposed agency strategies 

to achieve compliance through the 

elimination of barriers to the collection 

and providing of TINs. FMS will 

formulate guidance to assist agencies in 

overcoming or reconciling such barriers. 

FMS will monitor payment vouchers to 

ensure that agencies are meeting 

compliance goals and time frames as 

identified in Implementation Reports. 

Specific guidance on Implementation 

Report requirements and format, and on 

payment system requirements relating 

to TINs, will be provided in Treasury 

Financial Manual Bulletin (TFM) No. 

99–02 and on FMS’ web site: http:// 

www.fms.treas.gov. TFM Bulletin No. 

99–02 is being published concurrently 

with this Policy Statement. 

FMS will submit a report to Congress 

on agency payment voucher TIN 

compliance as part of its DCIA 

consolidated report to Congress. See 31 

U.S.C. 3711 note; 31 U.S.C. 3719 note; 

see also 142 Cong. Rec. H4091 (April 25, 

1996) (statement of Rep. Horn) 

(‘‘Congress directs the disbursing 

official of the Secretary of Treasury 

* * * to survey agency compliance 

with this section [TIN payment voucher 

requirement] and include the results of 

this survey in the consolidated debt 

collection report to Congress * * *’’). In 

the event that agency TIN 

Implementation Report strategies fail to 

achieve compliance with the statutory 

payment voucher TIN requirement, FMS 

may take other measures to ensure 

compliance. 

Dated: October 5, 1998. 

Richard L. Gregg, 

Commissioner. 

[FR Doc. 98–27070 Filed 10–8–98; 8:45 am] 

BILLING CODE 4810–35–P 

UNITED STATES INFORMATION 

AGENCY 

Culturally Significant Objects Imported 

for Exhibition Determinations 

AGENCY: United States Information 

Agency. 

ACTION: Notice. 

SUMMARY: Notice is hereby given of the 

following determinations: Pursuant to 

the authority vested in me by the Act of 

October 19, 1965 (79 Stat. 985, 22 U.S.C. 

2459), Executive Order 12047 of March 

27, 1978 (43 FR 13359, March 29, 1978), 

and Delegation Order No. 85–5 of June 

27, 1985 (50 27393, July 2, 1985). I 

hereby determine that the objects to be 

included in the exhibit ‘‘Donato Creti, 

Melancholy and Perfection’’ (see list), 

imported from abroad for temporary 

exhibition without profit within the 

United States, are of cultural 

significance. These objects are imported 

pursuant to a loan agreement with the 

foreign lender. I also determine that the 

exhibition or display of the listed 

exhibit objects at The Metropolitan 

Museum of Art, New York, New York, 

from on or about October 26, 1998, to 

on or about January 31, 1999, and at the 

Los Angeles County Museum of Art, Los 

Angeles, California, from on or about 

February 11, 1999, to on or about April 

12, 1999, is in the national interest. 

Public Notice of these determinations is 

ordered to be published in the Federal 

Register. 

FOR FURTHER INFORMATION CONTACT: 

Lorie Nierenberg, Assistant General 

Counsel, 202/619–6084, and the address 

is Room 700, U.S. Information Agency, 

301 4th Street, SW, Washington, DC 

20547–0001. 

Dated: October 6, 1998. 

Les Jin, 

General Counsel. 

[FR Doc. 98–27280 Filed 10–8–98; 8:45 am] 

BILLING CODE 8230–01–M