Federal Register / Vol. 72, No. 80 / Thursday, April 26, 2007 / Notices 20919 

commented during its preparation. 

Other interested persons may contact 

SEA to obtain a copy of the EA (or EIS). 

EAs in these abandonment proceedings 

normally will be made available within 

60 days of the filing of the petition. The 

deadline for submission of comments on 

the EA will generally be within 30 days 

of its service. 

Board decisions and notices are 

available on our Web site at http:// 

www.stb.dot.gov. 

Decided: April 20, 2007. 

By the Board, David M. Konschnik, 

Director, Office of Proceedings. 

Vernon A. Williams, 

Secretary. 

[FR Doc. E7–8011 Filed 4–25–07; 8:45 am] 

BILLING CODE 4915–01–P 

DEPARTMENT OF THE TREASURY 

Submission for OMB Review; 

Comment Request 

April 20, 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 May 29, 2007 to 

be assured of consideration. 

Internal Revenue Service (IRS) 

OMB Number: 1545–2039. 

Type of Review: Extension. 

Title: Claim for Refund of Federal 

Telephone Excise Tax. 

Form: 1040EZ–T. 

Description: Form 1040EZ–T was 

developed as a result of Notice 2006–50. 

The purpose of the form is to allow 

individuals that are not required to file 

an individual income tax return to claim 

a refund of the federal telephone excise 

taxes paid. The taxes must have been 

paid after February 28, 2003 and before 

August 1, 2006. This form can only be 

file once. 

Respondents: Individuals or 

Households. 

Estimated Total Burden Hours: 

2,430,000 hours. 

OMB Number: 1545–1875. 

Type of Review: Extension. 

Title: Revenue Procedure 2004–12, 

Health Insurance Costs of Eligible 

Individuals 

Description: Revenue Procedure 

2004–12 informs states how to elect a 

health program to be qualified health 

insurance for purposes of the health 

coverage tax credit (HCTC) under 

section 35 of the Internal Revenue Code. 

The collection of information is 

voluntary. However, if a state does not 

make an election, eligible residents of 

the state may be impeded in their efforts 

to claim the HCTC. 

Respondents: State, local, and tribal 

governments. 

Estimated Total Burden Hours: 26 

hours. 

OMB Number: 1545–1859. 

Type of Review: Extension. 

Title: Notice 2004–11, Research Credit 

Record Retention Agreements. 

Description: This notice announces a 

pilot program in which the Internal 

Revenue Service and large and mid-size 

business taxpayers may enter into 

research credit record keeping 

agreements (RCRAs). If the taxpayer 

complies with the terms of the RCRA, 

the Service will deem the taxpayer to 

satisfy the record keeping requirements 

of section 6001 for purposes of the 

credit for increasing research activities 

under section 41 of the Internal Revenue 

Code. 

Respondents: Businesses or other forprofit institutions. 

Estimated Total Burden Hours: 1,170 

hours. 

OMB Number: 1545–1574. 

Type of Review: Extension. 

Title: Tuition Payments Statement. 

Form: 1098–T. 

Description: Section 6050S of the 

Internal Revenue Code requires eligible 

education institutions to report certain 

information regarding tuition payments 

to the IRS and to students. Form 1098–

T has been developed to meet this 

requirement. 

Respondents: Business and other forprofit institutions, and not-for-profit 

institutions. 

Estimated Total Burden Hours: 

4,848,090 hours. 

OMB Number: 1545–1300. 

Type of Review: Extension. 

Title: FI–46–89 (Final) Treatment of 

Acquisition of Certain Financial 

Institutions: Certain Tax Consequences 

of Federal Financial Assistance to 

Financial Institutions. 

Description: Recipients of Federal 

financial assistance (FFA) must 

maintain an account of FFA that is 

deferred from inclusion in gross income 

and subsequently recaptured. This 

information is used to determine the 

recipient’s tax liability. Also, tax not 

subject to collection must be reported 

and information must be provided if 

certain elections are made. 

Respondents: Businesses or other forprofit institutions. 

Estimated Total Burden Hours: 2,200 

hours. 

OMB Number: 1545–2045. 

Type of Review: Extension. 

Title: (Announcement 2006–95) 

Settlement Initiative for Employees of 

Foreign Embassies, Foreign Consular 

Offices and International Organizations 

in the United States. 

Description: The IRS has determined 

a substantial number of U.S. citizens 

and lawful permanent residents working 

in the international community have 

failed to fulfill their U.S. tax obligations. 

The IRS needs the information in order 

to apply the terms of the settlement and 

determine the amount of taxes, 

applicable statutory interest and 

penalties. The respondents are 

individuals employed by foreign 

embassies, foreign consular offices or 

international organizations in the 

United States. 

Respondents: Individuals or 

households. 

Estimated Total Burden Hours: 11,000 

hours. 

OMB Number: 1545–1721. 

Type of Review: Extension. 

Title: Taxable REIT Subsidiary 

Election. 

Form: 8875. 

Description: Corporations and Real 

Estate Investment Trusts (REIT) use 

Form 8875 to jointly elect to have the 

corporation treated as a taxable REIT 

subsidiary as provided in section 856(l). 

Respondents: Businesses or other forprofit institutions. 

Estimated Total Burden Hours: 7,660 

hours. 

OMB Number: 1545–1735. 

Type of Review: Extension. 

Title: Revenue Procedure 2001–20, 

Voluntary Compliance on Alien 

Withholding Program. 

Description: The revenue procedure 

will improve voluntary compliance of 

colleges and universities in connection 

with their obligations to report, 

withhold and pay taxes due on 

compensation paid to foreign students 

and scholars (nonresident aliens). The 

revenue procedure provides an optional 

opportunity for colleges and universities 

which have not fully complied with 

their tax obligations concerning 

nonresident aliens to self-audit and 

come into compliance with applicable 

reporting and payment requirements. 

Respondents: Not-for-profit 

institutions. 


rwilkins on PROD1PC63 with NOTICES
20920 Federal Register / Vol. 72, No. 80 / Thursday, April 26, 2007 / Notices 

Estimated Total Burden Hours: 

346,500 hours. 

OMB Number: 1545–0763. 

Type of Review: Extension. 

Title: LR–200–76 (Final) Qualified 

Conservation Contributions. 

Description: The information is 

necessary to comply with various 

substantive requirements of section 

170(h), which describes situations in 

which a taxpayer is entitled to an 

income tax deduction for a charitable 

contribution for conservation purposes 

of a partial interest in real property. 

Respondents: Businesses or other forprofit institutions. 

Estimated Total Burden Hours: 1,250 

hours. 

OMB Number: 1545–1038. 

Type of Review: Extension. 

Title: Annual Certification of a 

Residential Rental Project. 

Form: 8703. 

Description: Operators of qualified 

residential projects will use this form to 

certify annually that their projects meet 

the requirements of IRC section 142(d). 

Operators are required to file this 

certification under section 142(d)(7). 

Respondents: Businesses or other forprofit institutions. 

Estimated Total Burden Hours: 39,180 

hours. 

OMB Number: 1545–2044. 

Type of Review: Extension. 

Title: RP–104401–05 (Rev Proc 2006–

XX), Procedures for Requesting 

Competent Authority Assistance Under 

Tax Treaties. 

Description: Taxpayers who believe 

that the actions of the United States, a 

treaty country, or both, result or will 

result in taxation that is contrary to the 

provisions of an applicable tax treaty are 

required to submit the requested 

information in order to receive 

assistance from the IRS official acting as 

the U.S. competent authority. The 

information is used to assist the 

taxpayer in reaching a mutual 

agreement with the IRS and the 

appropriate foreign competent 

authority. 

Respondents: Individuals or 

households. 

Estimated Total Burden Hours: 9,000 

hours. 

OMB Number: 1545–1862. 

Type of Review: Extension. 

Title: Information Regarding Request 

for Refund of Social Security Tax 

Erroneously Withheld on Wages 

Received by a Nonresident Alien on an 

F, J, or M Type Visa. 

Form: 8316. 

Description: Form 8316 is requested 

from nonresident alien taxpayers 

claiming a refund of Social Security tax 

erroneously withheld on wages 

received. 

Respondents: Individuals or 

households. 

Estimated Total Burden Hours: 5,500 

hours. 

OMB Number: 1545–2047. 

Type of Review: Extension. 

Title: Rev Proc 2007–21 (RP–155431–

05) Revenue Procedure Regarding 6707/ 

6707A Rescission Request Procedures. 

Description: This revenue procedure 

provides guidance to persons who are 

assessed a penalty under section 6707A 

or 6707 of the Internal Revenue Code, 

and who may request rescission of those 

penalties from the Commissioner. 

Respondents: Businesses or other forprofit institutions. 

Estimated Total Burden Hours: 430 

hours. 

OMB Number: 1545–2050. 

Type of Review: Extension. 

Title: Notice 2006–109—Interim 

Guidance Regarding Supporting 

Organizations and Donor Advised 

Funds. 

Description: This notice provides 

interim guidance regarding application 

of new or revised requirements under 

sections 1231 and 1241–1244 of the 

Pension Protection Act of 2006. It also 

provides interim relief from application 

of new excise taxes on private 

foundation grants to supporting 

organizations and on sponsoring 

organizations of donor advised funds. 

Respondents: Not-for-profit 

institutions. 

Estimated Total Burden Hours: 

612,294 hours. 

OMB Number: 1545–1589. 

Type of Review: Extension. 

Title: Revenue Procedure 98–19, 

Exceptions to the notice and reporting 

requirements of section 6033(e)(1) and 

the tax imposed by section 6033(e)(2). 

Description: Revenue Procedure 98–

19 provides guidance to organizations 

exempt from taxation under section 

501(a) of the Internal Revenue Code of 

1986 on certain exceptions from the 

reporting and notice requirements of 

section 6033(e)(1) and the tax imposed 

by section 6033(e)(2). 

Respondents: Not-for-profit 

institutions. 

Estimated Total Burden Hours: 

150,000 hours. 

OMB Number: 1545–1564. 

Type of Review: Extension. 

Title: REG–103330–97 (Final) IRS 

Adoption Taxpayer Identification 

Numbers. 

Description: The regulation 

authorized the IRS to assign a new form 

of taxpayer identification number, the 

IRS Adoption Taxpayer Identification 

Number (ATIN), to children who are 

being adopted. The regulation is issued 

under section 6109 and is effective for 

tax returns due on or after April 15, 

1998. 

Respondents: Individuals or 

households. 

Estimated Total Burden Hours: 1 

hour. 

OMB Number: 1545–1579. 

Type of Review: Extension. 

Title: Notice 98–1, 

Nondiscrimination, and REG–108639–

99 (Final), Retirement Plans; Cash or 

Deferred Arrangements Under Section 

401(k) and Matching Contributions or 

Employee Contributions. 

Description: The notice and regulation 

provide guidance for discrimination 

testing under section 401(k) and (m) of 

the Internal Revenue Code as amended 

by section 1433 (c) and (d) of the Small 

Business Job Protection Act of 1996. The 

guidance is directed to employers 

maintaining retirement plans subject to 

these Code sections. 

Respondents: Businesses or other forprofit institutions. 

Estimated Total Burden Hours: 49,000 

hours. 

OMB Number: 1545–1579. 

Type of Review: Extension. 

Title: Gas Guzzler Tax. 

Form: 6197. 

Description: Form 6197 is used to 

compute the gas guzzler tax on 

automobiles whose fuel economy does 

not meet certain standards for fuel 

economy. The tax is reported quarterly 

on Form 720. Form 6197 is filed each 

quarter with Form 720 for 

manufacturers. Individuals can make a 

one-time filing if they import a gas 

guzzler auto for personal use. The IRS 

uses the information to verify 

computation of the tax and compliance 

with the law. 

Respondents: Businesses or other forprofit institutions. 

Estimated Total Burden Hours: 2,892 

hours. 

Clearance Officer: Glenn P. Kirkland, 

Internal Revenue Service, Room 6516, 

1111 Constitution Avenue, NW., 

Washington, DC 20224, (202) 622–3428. 

OMB Reviewer: Alexander T. Hunt, 

Office of Management and Budget, 

Room 10235, New Executive Office 

Building, Washington, DC 20503, (202) 

395–7316. 

Robert Dahl, 

Treasury PRA Clearance Officer. 

[FR Doc. E7–8012 Filed 4–25–07; 8:45 am] 

BILLING CODE 4830–01–P 


rwilkins on PROD1PC63 with NOTICES