2728 Federal Register / Vol. 72, No. 13 / Monday, January 22, 2007 / Notices 

also requires PHMSA to submit the costbenefit analyses and risk assessment 

information on each proposed standard 

to the appropriate advisory committee. 

THLPSSC evaluates the merits of the 

data and, when appropriate, provides 

recommendations on the adequacy of 

the cost-benefit analyses. 

3. Background on the Proposed Rule 

The THLPSSC will discuss and vote 

on the Notice of Proposed Rulemaking 

to extend pipeline safety regulations to 

rural onshore hazardous liquid 

gathering lines and low stress lines. 

Discussion will include comments 

received on the proposed rule published 

on September 6, 2006, and the recently 

passed Congressional direction on the 

subject of this rulemaking. 

On December 29, 2006, the President 

signed the PIPES Act of 2006 (Pub. L. 

109–468) reauthorizing the pipeline 

safety program. The Act requires 

PHMSA to extend regulation to all low 

stress hazardous liquid pipelines. To 

accomplish this, we need additional 

information on the economic and energy 

impacts extension of the regulations 

will have on the operators of these 

pipelines. Many of these may be small 

operators. While we gather this 

information, we intend to act on the 

current proposal to extend safety 

regulation to currently unregulated rural 

onshore gathering lines and certain 

unregulated low stress pipelines. This 

will expedite safety protection for these 

pipelines. 

PHMSA will issue a final rule based 

on the proposed rule, the comments 

received from the public, and the vote 

and comments of the advisory 

committee. 

Authority: 49 U.S.C. 60102, 60115. 

Issued in Washington, DC on January 11, 

2007. 

Theodore L. Willke, 

Acting Associate Administrator for Pipeline 

Safety. 

[FR Doc. E7–653 Filed 1–19–07; 8:45 am] 

BILLING CODE 4910–60–P 

DEPARTMENT OF THE TREASURY 

Submission for OMB Review; 

Comment Request 

January 16, 2007. 

The Department of the Treasury has 

submitted the following public 

information collection requirement(s) to 

OMB for review and clearance under the 

Paperwork Reduction Act of 1995, 

Public Law 104–13. Copies of the 

submission(s) may be obtained by 

calling the Treasury Bureau Clearance 

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 11000, 1750 

Pennsylvania Avenue, NW., 

Washington, DC 20220. 

Dates: Written comments should be 

received on or before February 21, 2007 

to be assured of consideration. 

Internal Revenue Service (IRS) 

OMB Number: 1545–1705. 

Type of Review: Extension. 

Title: REG–246249–96 (Final) 

Information Reporting Requirements for 

Certain Payments Made on Behalf of 

Another Person, Payments to Joint 

Payees, and Payments of Gross Proceeds 

From Sales Involving. 

Description: The regulation under 

section 6041 clarifies who is the payee 

for information reporting purposes if a 

check or other instrument is made 

payable to joint payees, provides 

information reporting requirements for 

escrow agents and other persons making 

payments on behalf of another person, 

and clarifies that the amount to be 

reported as paid is the gross amount of 

the payment. The regulation also 

removes investment advisers from the 

list of exempt recipients for information 

reporting purposes under section 6045. 

Respondents: Businesses and other 

for-profit institutions. 

Estimated Total Burden Hours: 1 

hours. 

OMB Number: 1545–1852. 

Type of Review: Revision. 

Title: REG–209373–81 (Final), 

Election to Amortize Start-Up 

Expenditures for Active Trade or 

Business. 

Description: The information is 

needed to comply with section 195 of 

the Internal Revenue Code, which 

requires taxpayers to make an election 

in order to amortize start-up 

expenditures. The information will be 

used for compliance and audit 

purposes. 

Respondents: Businesses and other 

for-profit institutions. 

Estimated Total Burden Hours: 37,500 

hours. 

OMB Number: 1545–1562. 

Title: Revenue Procedure 97–48, 

Automatic Relief for Late S Corporation 

Elections. 

Type of Review: Extension. 

Description: The Small Business Job 

Protection Act of 1996 provides the IRS 

with the authority to grant relief for late 

S corporation elections. This revenue 

procedure provides that, in certain 

situations, taxpayers whose S 

corporation election was filed late can 

obtain relief by filing Form 2553 and 

attaching a statement explaining that the 

requirements of the revenue procedure 

have been met. 

Respondents: Businesses and other 

for-profit institutions. 

Estimated Total Burden Hours: 100 

hours. 

OMB Number: 1545–1817. 

Title: Application for United States 

Residency Certification. 

Type of Review: Extension. 

Form: 8802. 

Description: All requests for U.S. 

residency certification must be received 

on Form 8802, Application for United 

States Residency Certification. This 

application must be sent to the 

Philadelphia Service Center. As proof of 

residency in the United States and of 

entitlement to the benefits of a tax 

treaty, U.S. treaty partner countries 

require a U.S. Government certification 

that you are a U.S. citizen, U.S. 

corporation, U.S. partnership, or 

resident of the United States for 

purposes of taxation. 

Respondents: Individuals or 

households. 

Estimated Total Burden Hours: 

421,000 hours. 

OMB Number: 1545–1726. 

Title: TD 9011—Regulations 

Governing Practice Before the Internal 

Revenue Service. 

Type of Review: Extension. 

Description: These regulations affect 

individuals who are eligible to practice 

before the Internal Revenue Service. 

These regulations also authorize the 

Director of Practice to act upon 

applications for enrollment to practice 

before the Internal Revenue Service. The 

Director of Practice will use certain 

information to ensure that: (1) Enrolled 

agents properly complete continuing 

education requirements to obtain 

renewal; (2) practitioners properly 

obtain consent of taxpayers before 

representing conflicting interests; (3) 

practitioners do not use e-commerce to 

make misleading solicitations. 

Respondents: Businesses and other 

for-profit institutions. 

Estimated Total Burden Hours: 50,000 

hours. 

OMB Number: 1545–1719. 

Title: REG–106446–98 (Final) Relief 

From Joint and Several Liability. 

Type of Review: Extension. 

Description: The regulation under 

section 6015 provides guidance 

regarding relief from the joint and 

several liability imposed by section 

6013(d)(3). The regulations provide 

specific guidance on the three relief 

provisions of section 6015 and on how 


rmajette on PROD1PC67 with NOTICES
Federal Register / Vol. 72, No. 13 / Monday, January 22, 2007 / Notices 2729 

taxpayers would file a claim for such 

relief. In addition, the regulations 

provide guidance regarding Tax Court 

review of certain types of claims for 

relief, as well as information regarding 

the rights of the nonrequesting spouse. 

The regulations also clarify that, under 

section 6013, a return is not a joint 

return if one of the spouses signs the 

return under duress. 

Respondents: Individuals or 

households. 

Estimated Total Burden Hours: 1 

hour. 

OMB Number: 1545–1583. 

Title: REG–209322–82(Final), Return 

of Partnership Income. 

Type of Review: Extension. 

Description: Information is required to 

enable the IRS to verify that a taxpayer 

is reporting the correct amount of 

income or gain or claiming the correct 

amount of losses, deductions, or credits 

from that taxpayer’s interest in the 

partnership. 

Respondents: Businesses and other 

for-profit institutions. 

Estimated Total Burden Hours: 1 

hour. 

OMB Number: 1545–1823. 

Title: e-Services Registration TIN 

Matching—Application and Screens for 

TIN Matching Interactive/e-Services 

Products. 

Type of Review: Extension. 

Form: 13350. 

Description: E-services is a system 

which will permit the Internal Revenue 

Services to electronically communicate 

with third party users to support 

electronic filing and resolve tax 

administration issues for practitioners, 

payers, states, and Department of 

Education Contractors Registration is 

required to authenticate users that plan 

to access e-services products. This 

system is a necessary outgrowth of 

advanced information and 

communication technologies. TIN 

Matching is one of the products 

available through e-Services offered via 

the internet and accessible through the 

irs.gov Web site. 

Respondents: Businesses and other 

for-profit institutions. 

Estimated Total Burden Hours: 

3,670,000 hours. 

Clearance Officer: Glenn P. Kirkland 

(202) 622–3428, Internal Revenue 

Service, Room 6516, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

OMB Reviewer: Alexander T. Hunt, 

(202) 395–7316, Office of Management 

and Budget, Room 10235, New 

Executive Office Building, Washington, 

DC 20503. 

Robert Dahl, 

Treasury PRA Clearance Officer. 

[FR Doc. E7–823 Filed 1–19–07; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Submission for OMB Review; 

Comment Request 

January 17, 2007. 

The Department of the Treasury has 

submitted the following public 

information collection requirement(s) to 

OMB for review and clearance under the 

Paperwork Reduction Act of 1995, 

Public Law 104–13. Copies of the 

submission(s) may be obtained by 

calling the Treasury Bureau Clearance 

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 11000, 1750 

Pennsylvania Avenue, NW., 

Washington, DC 20220. 

DATES: Written comments should be 

received on or before February 21, 2007 

to be assured of consideration. 

Internal Revenue Service (IRS) 

OMB Number: 1545–0029. 

Type of Review: Extension. 

Title: Forms 941, 941-PR and 941-SS, 

Employer’s Quarterly Federal Tax 

Return; American Samoa, Guam, the 

Commonwealth of the Northern Mariana 

Islands, and the U.S. Virgin Islands; 

Schedule B. 

Forms: 941, 941-PR, 941-SS. 

Description: Form 941 is used by 

employers to report payments made to 

employees subject to income and social 

security/Medicare taxes and the 

amounts of these taxes. Form 941-PR is 

used by employers in Puerto Rico to 

report social security and Medicare 

taxes only. Form 941-SS is used by 

employers in the U.S. possessions to 

report social security and Medicare 

taxes only. Schedule B is used by 

employers to record their employment 

tax liability. 

Respondents: Businesses and other 

for-profit institutions. 

Estimated Total Burden Hours: 

361,369,544 hours. 

OMB Number: 1545–1534. 

Type of Review: Extension. 

Title: REG–252936–96 (Final) 

Rewards for Information Relating to 

Violations of Internal Revenue laws. 

Description: The regulations relate to 

rewards for information that results in 

the detection and punishment of 

violations of the Internal Revenue Laws. 

Respondents: Individuals or 

households. 

Estimated Total Burden Hours: 30,000 

hours. 

OMB Number: 1545–1448. 

Title: EE–81–88 (Final) Deductions for 

Transfers of Property. 

Type of Review: Extension. 

Description: These regulations 

concern the Secretary’s authority to 

require the filing of an information 

return under Code section 6041 and 

expand the requirement to furnish forms 

to certain corporate service providers. 

Respondents: Businesses and other 

for-profit institutions. 

Estimated Total Burden Hours: 1 

hour. 

OMB Number: 1545–1704. 

Title: Revenue Procedure 2000–41 

(Change in Minimum Funding Method). 

Type of Review: Extension. 

Description: This revenue procedure 

provides a mechanism whereby a plan 

sponsor or plan administrator may 

obtain a determination from the Internal 

Revenue Service that its proposed 

change in the method of funding its 

pension plan(s) meets the standards of 

section 412 of the Internal Revenue 

Code. 

Respondents: Businesses or other forprofit institutions. 

Estimated Total Burden Hours: 5,400 

hours. 

Clearance Officer: Glenn P. Kirkland 

(202) 622–3428, Internal Revenue 

Service, Room 6516, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

OMB Reviewer: Alexander T. Hunt 

(202) 395–7316, Office of Management 

and Budget, Room 10235, New 

Executive Office Building, Washington, 

DC 20503. 

Robert Dahl, 

Treasury PRA Clearance Officer. 

[FR Doc. E7–824 Filed 1–19–07; 8:45 am] 

BILLING CODE 4830–01–P 


rmajette on PROD1PC67 with NOTICES