26450 Federal Register / Vol. 72, No. 89 / Wednesday, May 9, 2007 / Notices 

enforcement agencies of new vehicle 

lines exempted from the parts-marking 

requirements of the Theft Prevention 

Standard. 

If Mazda decides not to use the 

exemption for this line, it must formally 

notify the agency. If such a decision is 

made, the line must be fully marked 

according to the requirements under 49 

CFR Parts 541.5 and 541.6 (marking of 

major component parts and replacement 

parts). 

NHTSA notes that if Mazda wishes in 

the future to modify the device on 

which this exemption is based, the 

company may have to submit a petition 

to modify the exemption. Part 543.7(d) 

states that a Part 543 exemption applies 

only to vehicles that belong to a line 

exempted under this part and equipped 

with the anti-theft device on which the 

line’s exemption is based. Further, Part 

543.9(c)(2) provides for the submission 

of petitions ‘‘to modify an exemption to 

permit the use of an antitheft device 

similar to but differing from the one 

specified in that exemption.’’

The agency wishes to minimize the 

administrative burden that Part 

543.9(c)(2) could place on exempted 

vehicle manufacturers and itself. The 

agency did not intend in drafting Part 

543 to require the submission of a 

modification petition for every change 

to the components or design of an 

antitheft device. The significance of 

many such changes could be de 

minimis. Therefore, NHTSA suggests 

that if the manufacturer contemplates 

making any changes, the effects of 

which might be characterized as de 

minimis, it should consult the agency 

before preparing and submitting a 

petition to modify. 

Authority: 49 U.S.C. 33106; delegation of 

authority at 49 CFR 1.50. 

Issued on: May 3, 2007. 

Stephen R. Kratzke, 

Associate Administrator for Rulemaking. 

[FR Doc. E7–8861 Filed 5–8–07; 8:45 am] 

BILLING CODE 4910–59–P 

DEPARTMENT OF THE TREASURY 

Submission for OMB Review; 

Comment Request 

May 3, 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 June 8, 2007 to be 

assured of consideration. 

Internal Revenue Service (IRS) 

OMB Number: 1545–1226. 

Type of Review: Extension. 

Title: FI–59–89 (Final) Proceeds of 

Bonds used for Reimbursement. 

Description: The rule requires record 

maintenance by a state or local 

government or section 501(c)(3) 

organization issuing tax-exempt bonds 

(‘‘Issuer’’) to reimburse itself for 

previously-paid expenses. This 

recordkeeping will establish that the 

issuer had an intent, when it paid an 

expense, to later issue a reimbursement 

bond. 

Respondents: State, local, or tribal 

governments. 

Estimated Total Burden Hours: 6,000 

hours. 

OMB Number: 1545–1708. 

Type of Review: Extension. 

Title: Publication 1345, Handbook for 

Authorized IRS e-file Providers. 

Description: Publication 1345 informs 

those who participate in the IRS e-file 

Program for Individual Income Tax 

Returns of their obligations to the 

Internal Revenue Service, taxpayers, 

and other participants. 

Respondents: Businesses and other 

for-profit institutions. 

Estimated Total Burden Hours: 

3,636,463 hours. 

OMB Number: 1545–1734. 

Type of Review: Extension. 

Title: Terminal Operator Report. 

Form: 720–TO. 

Description: Representatives of the 

motor fuel industry, state governments, 

and the Federal government are working 

to ensure compliance with excise taxes 

on motor fuels. This joint effort has 

resulted in a system to track the 

movement of all products to and from 

terminals. Form 720–TO is an 

information return that will be used by 

terminal operators to report their 

monthly receipts and disbursements of 

products. 

Respondents: Businesses or other forprofit institutions. 

Estimated Total Burden Hours: 

2,347,020 hours. 

OMB Number: 1545–1296. 

Type of Review: Extension. 

Title: PS–27–91 (Final) Procedural 

Rules for Excise Taxes Currently 

Reportable on Form 720, PS–8–95 

(Final) Deposits of Excise Taxes. 

Description: Section 6302(c) 

authorizes the use of Government 

depositaries. These regulations provide 

reporting and recordkeeping rules 

relating to the use of Government 

depositaries for taxes imposed by 

chapter 33 of the Code. 

Respondents: Business and other forprofit institutions. 

Estimated Total Burden Hours: 

242,350 hours. 

OMB Number: 1545–1850. 

Type of Review: Extension. 

Title: REG–105885–99 (Final), 

Compensation Deferred Under Eligible 

Deferred Compensation Plans. 

Description: REG–105885–99 

provides guidance regarding the trust 

requirements for certain eligible 

deferred compensation plans enacted in 

the Small Business Job Protection Act of 

1996. 

Respondents: State, Local, and Tribal 

Governments. 

Estimated Total Burden Hours: 10,600 

hours. 

OMB Number: 1545–1461. 

Type of Review: Extension. 

Title: INTL–24–94 (Final) Taxpayer 

Identifying Numbers (TINs). 

Description: This regulation relates to 

requirements for furnishing a taxpayer 

identifying number on returns, 

statements, or other documents. 

Procedures are provided for requesting 

a taxpayer identifying number for 

certain alien individuals for whom a 

social security number is not available. 

The regulation also requires foreign 

persons to furnish a taxpayer identifying 

number on their tax returns. 

Respondents: Individuals or 

households. 

Estimated Total Burden Hours: 1 

hours. 

OMB Number: 1545–1117. 

Type of Review: Extension. 

Title: Notice 89–61, Imported 

Substances; Rules for Filing a Petition. 

Description: The notice sets forth 

procedures to be followed in petitioning 

the Secretary to modify the list of 

taxable substances in section 4672(a)(3). 

Respondents: Businesses or other forprofit institutions. 

Estimated Total Burden Hours: 100 

hours. 

OMB Number: 1545–0041. 

Type of Review: Extension. 

Title: Corporation Dissolution or 

Liquidation. 

Form: 966. 

Description: Form 966 is filed by a 

corporation whose shareholders have 

agreed to liquidate the corporation. As 

a result of the liquidation, the 


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Federal Register / Vol. 72, No. 89 / Wednesday, May 9, 2007 / Notices 26451 

shareholders receive the property of the 

corporation in exchange for their stock. 

The IRS uses Form 966 to determine if 

the liquidation election was properly 

made and if any taxes are due on the 

transfers of property. 

Respondents: Businesses or other forprofit institutions. 

Estimated Total Burden Hours: 

159,120 hours. 

OMB Number: 1545–1595. 

Type of Review: Extension. 

Title: Revenue Procedure 98–25, 

Automatic Data Processing. 

Description: Processing System (ADP). 

If machine-sensible records are lost, 

stolen, destroyed, or materially 

inaccurate, the Rev. Proc. requires that 

a taxpayer promptly notify its District 

Director and submit a plan to replace 

the affected records. The District 

Director will notify the taxpayer of any 

objection(s) to the taxpayer’s plan. 

Respondents: Businesses or other forprofit institutions. 

Estimated Total Burden Hours: 

120,000 hours. 

OMB Number: 1545–2040. 

Type of Review: Extension. 

Title: Revenue Procedure Granting 

Automatic Consent to change certain 

elections relating to the apportionment 

of interest expense and research and 

experimental expenditures. 

Description: This revenue procedure 

provides the administrative procedure 

under which a taxpayer may obtain 

automatic consent to change (a) from the 

fair market value method under § 1.861–

8T(c)(2) or from the alternative tax book 

value method under § 1.861–9(i)(1) to 

apportion interest expense or (b) from 

the sales method or the optional gross 

income methods under § 1.861–17(c) 

and (d) to apportion research and 

experimental expenditures. The 

reporting and recordkeeping 

requirements imposed by this revenue 

procedure will enable the IRS to 

identify eligibility to use the procedure 

and the years for which the new method 

or methods is being adopted. 

Respondents: Businesses or other forprofit institutions. 

Estimated Total Burden Hours: 100 

hours. 

OMB Number: 1545–0908. 

Type of Review: Revision. 

Title: Form 8282, Donee Information 

Return (Sale, Exchange or Other 

Disposition of Donated Property); Form 

8283, Noncash Charitable Contributions. 

Form: 8282, 8283. 

Description: Internal Revenue Code 

section 170(a)(1) and regulation section 

1.170A–13(c) require donors of property 

valued over $5,000 to file certain 

information with their tax return in 

order to receive the charitable 

contribution deduction. Form 8283 is 

used to report the required information. 

Code section 6050L requires donee 

organizations to file an information 

return with the IRS if they dispose of 

the property received within two years. 

Form 8282 is used for this purpose. 

Respondents: Individuals or 

households. 

Estimated Total Burden Hours: 

7,805,692 hours. 

OMB Number: 1545–1733. 

Type of Review: Extension. 

Title: Carrier Summary Report. 

Form: 720–CS. 

Description: Representatives of the 

motor fuel industry, state governments, 

and the Federal government are working 

to ensure compliance with excise taxes 

on motor fuels. This joint effort has 

resulted in a system to track the 

movement of all products to and from 

terminals. Form 720–CS is an 

information return that will be used by 

carriers to report their monthly 

deliveries and receipts of products to 

and from terminals. 

Respondents: Businesses and other 

for-profit institutions. 

Estimated Total Burden Hours: 

183,027 hours. 

OMB Number: 1545–0704. 

Type of Review: Revision. 

Title: Information Return of U.S. 

Persons with Respect To Certain Foreign 

Corporations. 

Form: 5471. 

Description: Form 5471 and related 

schedules are used by U.S. persons that 

have an interest in a foreign corporation. 

The form is used to report income from 

the foreign corporation. The form and 

schedules are used to satisfy the 

reporting requirements of sections 6035, 

6038 and 6046 and the regulations 

thereunder pertaining to the 

involvement of U.S. persons with 

certain foreign corporations. 

Respondents: Businesses or other forprofit institutions. 

Estimated Total Burden Hours: 

4,045,343 hours. 

OMB Number: 1545–1736. 

Type of Review: Extension. 

Title: Revenue Procedure 2001–24, 

Advanced Insurance Commissions. 

Description: Insurance companies that 

want to obtain automatic consent to 

change their method of accounting for 

cash advances that qualify as loans to 

their agents must attach a statement to 

their federal income tax return. 

Respondents: Businesses and other 

for-profit institutions. 

Estimated Total Burden Hours: 1,318 

hours. 

OMB Number: 1545–1872. 

Type of Review: Extension. 

Title: Request for Transcript of Tax 

Return. 

Form: 4506–T. 

Description: 26 U.S.C. 7513 allows for 

taxpayers to request a copy of a tax 

return or return information. Form 

4506–T is used by a taxpayer to request 

a copy of a Federal Tax information, 

other than a return. The information 

provided will be used to search the 

taxpayer’s account and provide the 

requested information; and to ensure 

that the requester is the taxpayer or 

someone authorized by the taxpayer. 

Respondents: Individuals or 

households. 

Estimated Total Burden Hours: 

555,600 hours. 

OMB Number: 1545–1578. 

Type of Review: Extension. 

Title: REG–106542–98 (Final), 

Election to Treat Trust as Part of an 

Estate. 

Description: REG–106542–98 and 

Rev. Proc. 98–13 relate to an election to 

have certain revocable trusts treated and 

taxed as part of an estate, and provides 

the procedures and requirements for 

making the section 645 election. 

Respondents: Individuals or 

households. 

Estimated Total Burden Hours: 5,000 

hour. 

OMB Number: 1545–1577. 

Type of Review: Extension. 

Title: REG–109704–97 (NPRM) 

HIPAA Mental Health Parity Act; 

(Temporary) Interim Rules for Mental 

Health Parity. 

Description: The regulations provide 

guidance for group health plans with 

mental health benefits about 

requirements relating to parity in the 

dollar limits imposed on mental health 

benefits and medical/surgical benefits. 

Respondents: Businesses or other forprofit institutions. 

Estimated Total Burden Hours: 3,280 

hours. 

OMB Number: 1545–1873. 

Type of Review: Extension. 

Title: Revenue Procedure 2004–15, 

Waivers of Minimum Funding 

Standards. 

Description: This revenue procedure 

describes the process for obtaining a 

waiver from the minimum funding 

standards set forth in section 412 of the 

Code. 

Respondents: Businesses or other forprofit institutions. 

Estimated Total Burden Hours: 4,730 

hours. 

OMB Number: 1545–2043. 

Type of Review: Extension. 

Title: Form 8879–B, IRS e-file 

Signature Authorization for Form 1065–

B. 


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26452 Federal Register / Vol. 72, No. 89 / Wednesday, May 9, 2007 / Notices 

Form: 8879–B. 

Description: Tax year 2006 is the first 

year that filers of Form 1065–B (electing 

large partnerships) can file 

electronically. Form 8879–B is used 

when a personal identification number 

(PIN) will be used to electronically sign 

the electronic tax return, and, if 

applicable, consent to an electronic 

funds withdrawal. 

Respondents: Businesses or other forprofit institutions. 

Estimated Total Burden Hours: 258 

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. E7–8881 Filed 5–8–07; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

Privacy Act of 1974; Report of 

Matching Program 

AGENCY: Department of Veterans Affairs. 

ACTION: Notice. 

SUMMARY: Notice is hereby given that 

the Department of Veterans Affairs (VA), 

recipient agency, intends to continue a 

recurring computer-matching program 

with the Social Security Administration 

(SSA), source agency. 

The goal of this match is to compare 

income and employment status as 

reported to VA with wage records 

maintained by SSA. The proposed 

matching program will enable VA to 

ensure accurate reporting of income and 

employment status. VA will use this 

information to adjust VA benefit 

payments as prescribed by law. 

DATES: VA will file a report of the 

subject matching agreement with the 

Senate Committee on Homeland 

Security and Governmental Affairs; the 

House Committee on Oversight and 

Government Reform; and the Office of 

Information and Regulatory Affairs, 

Office of Management and Budget 

(OMB). The matching program will be 

effective as indicated in this notice. 

ADDRESSES: Written comments may be 

submitted through 

www.Regulations.gov, by mail or handdelivery to Director, Regulations 

Management (00REG1), Department of 

Veterans Affairs, 810 Vermont Avenue, 

NW, Room 1068, Washington, DC 

20420; fax to (202) 273–9026. Copies of 

comments received will be available for 

public inspection in the Office of 

Regulation Policy and Management, 

Room 1063B, between the hours of 8 

a.m., and 4:30 p.m., Monday through 

Friday (except holidays). Please call 

(202) 273–9515 for an appointment. In 

addition, during the comment period, 

comments may be viewed online 

through the Federal Docket Management 

System (FDMS). 

FOR FURTHER INFORMATION CONTACT: 

Pamela Liverman (212C), (202) 273–

7280. 

SUPPLEMENTARY INFORMATION: This 

information is required by title 5 U.S.C. 

subsection 552a(e)(12), the Privacy Act 

of 1974. SSA and VA have determined 

that a computer matching agreement is 

the most cost effective and efficient way 

to verify statements of beneficiaries. By 

comparing the information received 

through the matching program between 

SSA and VA on an annual basis, VA 

will be able to make timely and more 

accurate adjustments in the benefits 

payable. 

A. Participating Agencies 

This is a computer matching 

agreement between the Social Security 

Administration, source agency, and the 

Department of Veterans Affairs, 

recipient agency. 

B. Purpose of the Match 

The purpose of the matching 

agreement is to provide VA with data 

from income tax return information 

disclosed to SSA, to include its wage 

and self-employment income records. 

VA will use this information to adjust 

VA benefit payments as prescribed by 

law. 

C. Authority for Conducting the 

Matching Program 

The authority to conduct this match is 

38 U.S.C. 5106, which requires Federal 

agencies to furnish VA with information 

necessary to determine eligibility for or 

amount of benefits. In addition, 26 

U.S.C. 6103(l)(7) authorizes the 

disclosure of tax return information to 

VA. 

D. Records To Be Matched 

VA records involved in the match are 

the VA system of records, 

Compensation, Pension, Education and 

Rehabilitation Records—VA (58 VA 21/ 

22), first published at 41 FR 9294 

(March 3, 1976), and last amended at 70 

FR 34186 (June 13, 2005), with other 

amendments as cited therein. VA’s 

routine use for this match is routine use 

number 46. 

The SSA records will come from the 

Earnings Recording and SelfEmployment Income System, SSA/OSR, 

60–0059. Routine use 26 permits SSA to 

disclose the pertinent information to 

VA. 

E. Description of Computer Matching 

Program 

VA plans to match records of 

veterans, surviving spouses and 

children who receive pension, and 

parents who receive dependency and 

indemnity compensation, with SSA 

income tax return information as it 

relates to earned income. VA will also 

match records of veterans receiving 

disability compensation at the 100 

percent rate based on unemployability 

with SSA income tax return information 

as it relates to earned income. 

VA will furnish an electronic file, 

which contains the social security 

number (SSN), name, VA claim number, 

and date of birth for each individual for 

whom tax return information is being 

requested. SSA will verify the SSNs 

furnished by using the Enumeration 

Verification System. SSA will provide a 

response for each individual identified 

by either indicating why the SSN could 

not be verified, or including earnings 

data for each record verified. 

F. Inclusive Dates of the Matching 

Program 

The match will start no sooner than 

30 days after publication of this Notice 

in the Federal Register, or 40 days after 

copies of this Notice and the agreement 

of the parties is submitted to Congress 

and the Office of Management and 

Budget, whichever is later, and end not 

more than 18 months after the 

agreement is properly implemented by 

the parties. The involved agencies’ Data 

Integrity Boards (DIB) may extend this 

match for 12 months provided the 

agencies certify to their DIBs, within 

three months of the ending date of the 

original match, that the matching 

program will be conducted without 

change and that the matching program 

has been conducted in compliance with 

the original matching program. 

This computer-matching program is 

subject to public comment and review 

by Congress and the Office of 

Management and Budget. In accordance 

with title 5 U.S.C. subsection 552a(o)(2) 

and (r), copies of the agreement are 

being sent to both Houses of Congress 

and to the Office of Management and 

Budget. 

This notice is provided in accordance 

with the provisions of the Privacy Act 


sroberts on PROD1PC70 with NOTICES