26196 Federal Register / Vol. 72, No. 88 / Tuesday, May 8, 2007 / Notices 

1For clarification purposes, the agency publishes 

theft rates based on data provided by the National 

Crime Information Center (NCIC) of the Federal 

Bureau of Investigation. NHTSA uses NCIC data to 

calculate theft rates and publishes these rates 

annually in the Federal Register. 

• Federal eRulemaking Portal: Go to 

http://www.regulations.gov. Follow the 

online instructions for submitting 

comments. 

For information on facilities or 

services for individuals with disabilities 

or to request special assistance at the 

meeting, contact Karen Lynch at 202–

366–8997. 

Issued on: May 3, 2007. 

Pamela M. Pelcovits, 

Acting Associate Administrator for Policy and 

Program Development. 

[FR Doc. E7–8809 Filed 5–7–07; 8:45 am] 

BILLING CODE 4910–EX–P 

DEPARTMENT OF TRANSPORTATION 

National Highway Traffic Safety 

Administration 

Petition for Exemption From the 

Vehicle Theft Prevention Standard; 

Volkswagen 

AGENCY: National Highway Traffic 

Safety Administration (NHTSA) 

Department of Transportation (DOT). 

ACTION: Grant of petition for exemption. 

SUMMARY: This document grants in full 

the petition of Volkswagen of America, 

Inc. (VW) in accordance with 

§ 543.9(c)(2) of 49 CFR part 543, 

Exemption from the Theft Prevention 

Standard, for the Volkswagen New 

Beetle vehicle line beginning with 

model year (MY) 2008. This petition is 

granted because the agency has 

determined that the antitheft device to 

be placed on the line as standard 

equipment is likely to be as effective in 

reducing and deterring motor vehicle 

theft as compliance with the partsmarking requirements of the Theft 

Prevention Standard. VW requested 

confidential treatment for the 

information and attachments it 

submitted in support of its petition. The 

agency will address VW’s request for 

confidential treatment by separate letter. 

DATES: The exemption granted by this 

notice is effective beginning with model 

year (MY) 2008. 

FOR FURTHER INFORMATION CONTACT: Ms. 

Deborah Mazyck, Office of International 

Vehicle, Fuel Economy and Consumer 

Standards, NHTSA, 400 Seventh Street, 

SW., Washington, DC 20590. Ms. 

Mazyck’s telephone number is (202) 

366–0846. Her fax number is (202) 493–

2290. 

SUPPLEMENTARY INFORMATION: In a 

petition dated February 7, 2007, VW 

requested an exemption from the partsmarking requirements of the Theft 

Prevention Standard (49 CFR part 541) 

for the Volkswagen New Beetle vehicle 

line beginning with MY 2008. The 

petition requested an exemption from 

parts-marking pursuant to 49 CFR part 

543, Exemption from Vehicle Theft 

Prevention Standard, based on the 

installation of an antitheft device as 

standard equipment for an entire 

vehicle line. 

Under § 543.5(a), a manufacturer may 

petition NHTSA to grant exemptions for 

one of its vehicle lines per year. VW has 

petitioned the agency to grant an 

exemption for its New Beetle vehicle 

line beginning with MY 2008. In its 

petition, VW provided a detailed 

description and diagram of the identity, 

design, and location of the components 

of the antitheft device for its New Beetle 

vehicle line. VW will install its passive 

antitheft device as standard equipment 

on the line. Features of the antitheft 

device will include an immobilizer 

control unit, a reading coil on the 

ignition lock, an engine control unit, a 

transponder-based ignition key, a 

remote key fob and a visable and 

audible alarm. VW’s submission is 

considered a complete petition as 

required by 49 CFR 543.7, in that it 

meets the general requirements 

contained in § 543.5 and the specific 

content requirements of § 543.6. 

VW stated that the device is activated 

by turning the key in the driver’s door 

lock to the lock position or by locking 

the vehicle with the remote key fob. The 

New Beetle’s immobilizer prevents the 

vehicle from being operated by 

unauthorized persons. When the 

ignition key is turned to the ‘‘on’’

position, the key’s transporter, the 

immobilizer control unit, and the engine 

control unit initiate a complex set of 

tests to determine if vehicle start-up 

should be enabled. If the tests fail, the 

vehicle cannot be started. The vehicle’s 

audible alarm and emergency flasher 

features are also activated if any of the 

protected areas of the vehicle are 

violated. The protected areas include 

the doors, luggage compartment, engine 

compartment and the radio. 

In its petition, VW further stated it 

believed its antitheft device has been 

and will be at least or more effective in 

reducing and deterring theft than the 

parts marking requirement. Referencing 

the data published by NHTSA, VW 

further stated that the theft rates for the 

VW Beetle have been significantly 

below the median.1 Specifically, theft 

rates for the MY 2000–2004 New Beetle 

were 0.9018, 1.1472, 0.9992, 0.5943 and 

0.6682 respectively. During these years, 

the vehicle line was voluntarily 

equipped with the standard alarm 

system and immobilizer. 

In addressing the specific content 

requirements of § 543.6, VW provided 

information on the reliability and 

durability of its device. To ensure 

reliability and durability of the device, 

VW conducted tests based on its own 

specified standards and believes that the 

device is reliable and durable since the 

device complied with its specified 

requirements for each test. VW provided 

a detailed list of the tests conducted. 

Based on the evidence submitted by 

VW, the agency believes that the 

antitheft device for the Volkswagen New 

Beetle vehicle line is likely to be as 

effective in reducing and deterring 

motor vehicle theft as compliance with 

the parts-marking requirements of the 

Theft Prevention Standard (49 CFR part 

541). 

As required by 49 U.S.C. 33106 and 

49 CFR 543.6(a)(4) and (5), the agency 

finds that VW has provided adequate 

reasons for its belief that the antitheft 

device will reduce and deter theft. 

These conclusions are based on the 

information VW provided about its 

device. The agency concludes that the 

device will provide the five types of 

performance listed in § 543.6(a)(3): 

Promoting activation; attracting 

attention to the efforts of unauthorized 

persons to enter or operate a vehicle by 

means other than a key; preventing 

defeat or circumvention of the device by 

unauthorized persons; preventing 

operation of the vehicle by 

unauthorized entrants; and ensuring the 

reliability and durability of the device. 

For the foregoing reasons, the agency 

hereby grants in full VW’s petition for 

exemption for the Volkswagen New 

Beetle vehicle line from the partsmarking requirements of 49 CFR part 

541. The agency notes that 49 CFR part 

541, Appendix A–1, identifies those 

lines that are exempted from the Theft 

Prevention Standard for a given model 

year. 49 CFR 543.7(f) contains 

publication requirements incident to the 

disposition of all part 543 petitions. 

Advanced listing, including the release 

of future product nameplates, the 

beginning model year for which the 

petition is granted and a general 

description of the antitheft device is 

necessary in order to notify law 

enforcement agencies of new vehicle 

lines exempted from the parts-marking 

requirements of the Theft Prevention 

Standard. 

If VW 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 


cprice-sewell on PROD1PC66 with NOTICES
Federal Register / Vol. 72, No. 88 / Tuesday, May 8, 2007 / Notices 26197 

according to the requirements under 49 

CFR 541.5 and 541.6 (marking of major 

component parts and replacement 

parts). 

NHTSA notes that if VW 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. Section 

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, § 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 § 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 2, 2007. 

Stephen R. Kratzke, 

Associate Administrator for Rulemaking. 

[FR Doc. E7–8730 Filed 5–7–07; 8:45 am] 

BILLING CODE 4910–59–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[INTL–939–86] 

Proposed Collection; Comment 

Request for Regulation Project 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Department of the 

Treasury, 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, 

Public Law 104–13 (44 U.S.C. 

3506(c)(2)(A)). Currently, the IRS is 

soliciting comments concerning an 

existing notice of proposed rulemaking, 

INTL–939–86, Insurance Income of a 

Controlled Foreign Corporation for 

Taxable Years beginning After 

December 31, 1986 (§ 1.953–2(e)(3)(iii), 

1.953–4(b), 1.953–5(a), 1.953–6(a), 

1.953–7(c)(8), and 1.6046–1). 

DATES: Written comments should be 

received on or before July 9, 2007 to be 

assured of consideration. 

ADDRESSES: Direct all written comments 

to Glenn P. Kirkland, Internal Revenue 

Service, room 6516, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the regulations should be 

directed to Carolyn N. Brown at Internal 

Revenue Service, room 6516, 1111 

Constitution Avenue, NW., Washington, 

DC 20224, or at (202) 622–6688, or 

through the Internet at 

Carolyn.N.Brown@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Insurance Income of a 

Controlled Foreign Corporation for 

Taxable Years Beginning After 

December 31, 1986. 

OMB Number: 1545–1142. Regulation 

Project Number: INTL–939–86. 

Abstract: This regulation relates to the 

definition and computation of the 

insurance income of a controlled foreign 

corporation, and it also contains rules 

applicable to certain captive insurance 

companies. The information collection 

is required by the IRS in order for 

taxpayers to elect to locate risks with 

respect to moveable property by 

reference to the location of the property 

in a prior period; to allocate investment 

income to a particular category of 

insurance income; to allocate 

deductions to a particular category of 

insurance income; to determine the 

amount of those items, such as reserves, 

which are computed with reference to 

an insurance company’s annual 

statement; to elect to have related 

person insurance income treated as 

income effectively connected with the 

conduct of a United States trade or 

business; and to collect the information 

required by Code section 6046 relating 

to controlled foreign corporations as 

defined in Code section 953(c). 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents/ 

Recordkeepers: 500. 

Estimated Time Per Respondent/ 

Recordkeeper: 28 hr., 12 min. 

Estimated Total Annual Burden 

Hours: 14,100. 

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: May 1, 2007. 

Glenn P. Kirkland, 

IRS Reports Clearance Officer. 

[FR Doc. E7–8716 Filed 5–7–07; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[INTL–29–91] 

Proposed Collection; Comment 

Request for Regulation Project 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Department of the 

Treasury, 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 


cprice-sewell on PROD1PC66 with NOTICES