75372 Federal Register / Vol. 88, No. 211 / Thursday, November 2, 2023 / Notices 

2. Response to the Arguments From 

Nissan 

Paragraph S6.2 of FMVSS No. 205 

requires a prime glazing manufacturer to 

mark its glazing with a manufacturer’s 

code mark that NHTSA assigns to the 

manufacturer. 

Nissan pointed out that many of the 

subject 1,934 windshield glass 

components that may contain an 

incorrect manufacturer’s code mark are 

located in non-U.S. markets. As 

previously stated, NHTSA does not 

consider arguments that the 

noncompliance involves only a small 

number of items of motor vehicle 

equipment when determining whether 

the noncompliance is inconsequential to 

motor vehicle safety. Instead, NHTSA 

considers the consequences of the 

noncompliance and how that may 

impact a consumer exposed to it. For 

purposes of this petition, NHTSA 

considered whether the noncompliance 

impacted the functional safety of the 

impacted windshield and also whether 

the noncompliance would impact any 

potential future recalls. 

First, as part of NHTSA’s 

consideration of Nissan’s petition, 

NHTSA reviewed information 

submitted by Nissan in support of its 

statements that the subject windshields 

met all of the applicable performance 

requirements specified in FMVSS No. 

205. Based on its review of the test data 

submitted by Nissan, NHTSA believes 

that Nissan’s certifications of the safety 

performance of the subject windshields 

were made based on reasonable bases. 

Accordingly, NHTSA has no reason to 

believe that the windshields are 

otherwise noncompliant with the 

performance requirements in FMVSS 

No. 205. 

Second, NHTSA considered whether 

the noncompliance could impact the 

efficiency of a recall if the affected 

windshields were subject to one. Based 

on the information presented, NHTSA 

believes that if the affected windshields 

were subject to a future recall, Nissan or 

consumers would be able to identify the 

affected windshields in order to have 

the recall completed. This is because, 

while the marking does not identify the 

fabricating manufacturer, it does 

identify the parent company and the 

correct model number and would, 

therefore, be traceable to an entity who 

would accept responsibility for 

conducting a recall. Based on the 

foregoing reasons, NHTSA does not 

believe the noncompliance poses a 

consequential risk to motor vehicle 

safety. 

NHTSA also requested that Nissan 

provide information about what Nissan, 

Central Glass Co., Ltd., and Japan 

Tempered & Laminated Glass Co., Ltd. 

(JTLG) are doing to ensure this type of 

noncompliance does not happen again. 

Nissan responded that Central Glass Co. 

has informed Nissan that in the time 

since this issue took place, change 

management policies have been 

implemented, with all new changes to 

products now being reviewed by the 

Central Glass HQ quality assurance 

department for approval. Additionally, 

JTLG also reviewed U.S. certification 

and marking requirements and made 

updates to their own processes, where 

appropriate, to ensure future 

compliance. Nissan states that any 

future manufacturing process changes 

would be detected and corrected prior 

to production. 

VII. NHTSA’s Decision 

In consideration of the foregoing, 

NHTSA finds that Nissan has met its 

burden of persuasion that the subject 

FMVSS No. 205 noncompliance in the 

affected windshield glass panes is 

inconsequential to motor vehicle safety. 

Accordingly, Nissan’s petition is hereby 

granted and Nissan is consequently 

exempted from the obligation of 

providing notification of, and a free 

remedy for, that noncompliance under 

49 U.S.C. 30118 and 30120. 

NHTSA notes that the statutory 

provisions (49 U.S.C. 30118(d) and 

30120(h)) that permit manufacturers to 

file petitions for a determination of 

inconsequentiality allow NHTSA to 

exempt manufacturers only from the 

duties found in sections 30118 and 

30120, respectively, to notify owners, 

purchasers, and dealers of a defect or 

noncompliance and to remedy the 

defect or noncompliance. Therefore, this 

decision only applies to the subject 

vehicles and equipment that Nissan no 

longer controlled at the time it 

determined that the noncompliance 

existed. However, the granting of this 

petition does not relieve vehicle and 

equipment distributors and dealers of 

the prohibitions on the sale, offer for 

sale, or introduction or delivery for 

introduction into interstate commerce of 

the noncompliant vehicles and 

replacement windshield glass panes 

under their control after Nissan notified 

them that the subject noncompliance 

existed. 

(Authority: 49 U.S.C. 30118, 30120: 

delegations of authority at 49 CFR 1.95 and 

501.8) 

Otto G. Matheke, III, 

Director, Office of Vehicle Safety Compliance. 

[FR Doc. 2023–24140 Filed 11–1–23; 8:45 am] 

BILLING CODE 4910–59–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Requesting 

Comments Form 5307 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Internal Revenue Service, 

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. The IRS is soliciting 

comments concerning Form 5307, 

Application for Determination for 

Adopters of Modified Nonstandardized 

Pre-Approved Plans. 

DATES: Written comments should be 

received on or before January 2, 2024 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Andres Garcia, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

by email to pra.comments@irs.gov. 

Include OMB Control No. 1545–0200 in 

the subject line of the message. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of this collection should be 

directed to Jon Callahan, (737) 800– 

7639, at Internal Revenue Service, Room 

6526, 1111 Constitution Avenue NW, 

Washington, DC 20224, or through the 

internet at jon.r.callahan@irs.gov. 

The IRS is currently seeking 

comments concerning the following 

information collection tools, reporting, 

and record-keeping requirements: 

Title: Application for Determination 

for Adopters of Modified 

Nonstandardized Pre-Approved Plans. 

OMB Number: 1545–0200. 

Form Number: Form 5307. 

Abstract: An adopting employer of a 

nonstandardized pre-approved plan that 

has made modifications to the terms of 

the pre-approved plan that are not 

extensive, or an adopting employer of 

any pre-approved plan (either 

standardized or nonstandardized) that 

amends its pre-approved plan solely to 

add language to satisfy the requirements 

of Internal Revenue Code (IRC) sections 

415 and 416 due to the required 

aggregation of plans, use Form 5307 to 

request a determination letter from the 

IRS. The IRS uses the information to 

determine if the adopted plan is 

qualified under IRC sections 401(a) and 

501(a). The form may not be used to 


khammond on DSKJM1Z7X2PROD with NOTICES
Federal Register / Vol. 88, No. 211 / Thursday, November 2, 2023 / Notices 75373 

request a determination letter for a 

multiple employer plan. 

Current Actions: There are changes to 

the existing collection. The form was 

revised to eliminate features of the 

determination letter program that are of 

limited utility to plan sponsors in 

comparison with the burdens they 

impose. The form was also revised to 

enable electronic submission on 

Pay.gov. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Responses: 

100,000. 

Estimated Time per Respondent: 31 

hours, 29 minutes. 

Estimated Total Annual Burden 

Hours: 3,151,000. 

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: October 27, 2023. 

Jon R. Callahan, 

Senior Tax Analyst. 

[FR Doc. 2023–24158 Filed 11–1–23; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Requesting 

Comments on Forms 14134 and 14135 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Internal Revenue Service, 

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. The IRS is soliciting 

comments concerning Form 14134, 

Application for Certificate of 

Subordination of Federal Tax Lien, and 

Form 14135, Application for Certificate 

of Discharge of Property from Federal 

Tax Lien. 

DATES: Written comments should be 

received on or before January 2, 2024 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Andres Garcia, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

by email to pra.comments@irs.gov. 

Include OMB Control No. 1545–2174 in 

the subject line of the message. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of this collection should be 

directed to Jon Callahan, (737) 800– 

7639, at Internal Revenue Service, Room 

6526, 1111 Constitution Avenue NW, 

Washington, DC 20224, or through the 

internet at jon.r.callahan@irs.gov. 

SUPPLEMENTARY INFORMATION: The IRS is 

currently seeking comments concerning 

the following information collection 

tools, reporting, and record-keeping 

requirements: 

Title: Discharge from or 

Subordination of Federal Lax Lien. 

OMB Number: 1545–2174. 

Form Number: Forms 14134 and 

14135. 

Abstract: Form 14134 is used to apply 

for a Certificate of Subordination under 

Internal Revenue Code (IRC) sections 

6325(d)(1) and 6325(d)(2) to allow a 

named creditor to move their junior 

creditor position ahead of the United 

States’ position for the property named 

in the certificate. Form 14135 is used to 

apply for a Certificate of Discharge 

under IRC section 6325(b) to remove the 

United States’ lien from the property 

named in the certificate. 

Current Actions: There is no change to 

the existing collection. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households, Business or other for-profit, 

Not-for-profit institutions, Farms, 

Federal Government, State, Local, or 

Tribal Government. 

Estimated Number of Responses: 

10,362. 

Estimated Time per Respondent: 2 

hours, 11 minutes. 

Estimated Total Annual Burden 

Hours: 22,665. 

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: October 27, 2023. 

Jon R. Callahan, 

Senior Tax Analyst. 

[FR Doc. 2023–24155 Filed 11–1–23; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Requesting 

Comments on Form 15320 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 


khammond on DSKJM1Z7X2PROD with NOTICES