55846 Federal Register / Vol. 62, No. 208 / Tuesday, October 28, 1997 / Notices

Estimated Burden Hours Per

Response: 1 minute.

Frequency of Response: Other (one

time only).

Estimated Total Reporting Burden:

156 hours.

Clearance Officer: Garrick Shear (202)

622–3869, Internal Revenue Service,

Room 5571, 1111 Constitution Avenue,

N.W., Washington, DC 20224.

OMB Reviewer: Alexander T. Hunt

(202) 395–7860, Office of Management

and Budget, Room 10226, New

Executive Office Building, Washington,

DC 20503.

Lois K. Holland,

Departmental Reports Management Officer.

[FR Doc. 97–28521 Filed 10–27–97; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Submission to OMB for Review;

Comment Request

October 21, 1997.

The Department of 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 2110, 1425 New York

Avenue, NW., Washington, DC 20220.

Internal Revenue Service (IRS)

OMB Number: 1545–0794.

Regulation Project Number: LR–311–

81 Final (TD 7925).

Type of Review: Extension.

Title: Penalties for Underpayment of

Deposits and Overstated Deposit Claims,

and Time for Filing Information Returns

of Owners, Officers and Directors of

Foreign Corporations.

Description: Section 6046 requires

information returns with respect to

certain foreign corporations and the

regulations provide the date by which

these returns must be filed. Section

6656 provides penalties with respect to

failure to properly satisfy tax deposit

obligations and the regulations provide

the method for applying relief from

these penalties.

Respondents: Individuals or

households, Business or other for-profit.

Estimated Number of Respondents:

60,000.

Estimated Burden Hours Per

Respondent: 30 minutes.

Frequency of Response: On occasion.

Estimated Total Reporting Burden:

30,000 hours.

OMB Number: 1545–1093.

Regulation Project Number: IA–56–87

and IA–53–87 Final.

Type of Review: Extension.

Title: Minimum Tax—Tax Benefit

Rule.

Description: Section 58(h) of the 1954

Internal Revenue Code provides that the

secretary shall provide for adjusting tax

preference items where such items

provided no tax benefit for any taxable

year. This regulation provides guidance

for situations where tax preference

items provided no tax benefit because of

available credits and describes how to

claim a credit or refund of minimum tax

paid on such preferences.

Respondents: Business or other forprofit.

Estimated Number of Respondents:

200.

Estimated Burden Hours Per

Respondent: 12 minutes.

Frequency of Response: Other (onetime claim for credit or refund).

Estimated Total Reporting Burden: 40

hours.

Clearance Officer: Garrick Shear (202)

622–3869, Internal Revenue Service,

Room 5571, 1111 Constitution Avenue,

NW, Washington, DC 20224.

OMB Reviewer: Alexander T. Hunt

(202) 395–7860, Office of Management

and Budget, Room 10226, New

Executive Office Building, Washington,

DC 20503.

Lois K. Holland,

Departmental Reports Management Officer.

[FR Doc. 97–28522 Filed 10–27–97; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

[Treasury Order Number 111–02]

Temporary Arrangements for

Functions Relating to Tax Policy,

Authority Delegation

October 22, 1997.

Pursuant to the authority vested in the

Secretary of the Treasury, including the

authority vested by 31 U.S.C. 321(b),

and notwithstanding Treasury Order

(TO) 101–05, it is ordered that the

following arrangements shall be

temporarily in effect with respect to tax

policy functions.

1. The Senior Advisor for Policy, in

the Office of Tax Policy, shall report

through the Deputy Secretary to the

Secretary, and shall be authorized to use

the title of, and sign all correspondence

as, Acting Assistant Secretary (Tax

Policy).

2. All duties and powers of the

Assistant Secretary (Tax Policy),

including all powers and duties

described in TO 111–01, dated March

16, 1981, shall be carried out by the

Acting Assistant Secretary (Tax Policy).

3. The Deputy Assistant Secretary

(Tax Policy), the Deputy Assistant

Secretary (Tax Analysis), and the

Deputy Assistant Secretary

(International Tax Affairs) shall report

to the Acting Assistant Secretary (Tax

Policy).

4. Redelegation. The duties and

powers assigned by this Order may be

redelegated. Any such redelegation shall

be in writing.

5. Effective Date. The foregoing

arrangements shall be effective

immediately. To the extent that any

action heretofore taken consistent with

this Order may require ratification, it is

hereby approved and ratified.

6. Cancellation. TO 111–02,

‘‘Temporary Arrangements for

Functions Relating to Tax Policy,’’ dated

June 12, 1996, is superseded. This

temporary Order shall terminate

without any further action when a new

Assistant Secretary (Tax Policy)

executes the oath of office.

Robert E. Rubin,

Secretary of the Treasury.

[FR Doc. 97–28513 Filed 10–27–97; 8:45 am]

BILLING CODE 4810–25–P

DEPARTMENT OF THE TREASURY

Customs Service

Fee for Customs Services at User Fee

Airports

AGENCY: U.S. Customs Service,

Department of the Treasury.

ACTION: General notice.

SUMMARY: This document advises the

public of an increase in the fee charged

for Customs services that are made

available at user fee airports pursuant to

19 U.S.C. 58b. The fee reflects the

annual cost of providing one Customs

inspector at a user fee airport on a fulltime basis. The increase in the annual

fee is necessary to cover all costs

currently incurred by Customs in

providing inspectional services at user

fee airports, as mandated by the statute.

EFFECTIVE DATE: The new fee is effective

October 1, 1997, and will be reflected in

quarterly user fee airport billings issued

on or after that date.

FOR FURTHER INFORMATION CONTACT:

Gerald Ross, Office of Finance (202–

927–0123).
Federal Register / Vol. 62, No. 208 / Tuesday, October 28, 1997 / Notices 55847

SUPPLEMENTARY INFORMATION:

Background

Section 236 of the Trade and Tariff

Act of 1984 (Public Law 98–573, 98 Stat.

2992), as amended (codified at 19 U.S.C.

58b), authorizes the Secretary of the

Treasury to make Customs services

available and charge a fee for the use of

such services at certain specified

airports and at any other airport,

seaport, or other facility designated by

the Secretary pursuant to criteria set

forth in the statute. The statute further

provides that the fee charged thereunder

shall be in an amount equal to the

expenses incurred by the Secretary in

providing the Customs services at the

airport, seaport, or other facility,

including the salary and expenses of

individuals employed by the Secretary

to provide the Customs services.

The Commissioner of Customs has

designated a number of airports within

the United States as ‘‘user fee airports’’

pursuant to the authority set forth in 19

U.S.C. 58b which has been delegated by

the Secretary of the Treasury to the

Commissioner. Section 122.15 of the

Customs Regulations (19 CFR 122.15)

concerns user fee airports and includes

a list of designated user fee airports.

Although there are no other provisions

within the Customs Regulations that

deal specifically with user fee airports,

each Memorandum of Agreement

between the concerned airport authority

and Customs, under which each user fee

airport is established, sets forth the

responsibilities of both Customs and the

airport which include an agreement by

airport to pay a flat annual fee

(established at $74,905 for Fiscal Year

1997 which ended on September 30,

1997) to cover the salary and benefits

costs of one full-time inspector, plus

any related costs for travel,

transportation, per diem and cost-ofliving allowances, and an agreement by

Customs to provide 8 hours of service

per day, Monday through Friday, for a

total of 40 hours. Each Memorandum of

Agreement further provides for an

increase in the annual fee as may be

necessary to reflect any increase in the

costs to Customs for providing the

services, as required by the statute.

Adjustment of Annual User Fee Airport

Fee

Based on a review of the annual fee

charged in Fiscal Year 1997 with

reference to the actual salaries and

expenses for Customs personnel

assigned to user fee airports as of April

30, 1997, Customs has determined that

the annual fee should be increased to

$78,500 in order to reflect the true costs

to Customs in providing Customs

services at user fee airports. The new

annual fee is effective October 1, 1997,

and will be reflected in quarterly user

fee airport billings issued on or after

that date.

Dated: October 22, 1997.

Vincette L. Goerl,

Assistant Commissioner, Office of Finance.

[FR Doc. 97–28489 Filed 10–27–97; 8:45 am]

BILLING CODE 4820–02–P

DEPARTMENT OF THE TREASURY

Customs Service

Live Entry Requirement for NonAutomated Entry; Comment Request

AGENCY: U.S. Customs, Department of

the Treasury.

ACTION: Notice of meeting and request

for comment.

SUMMARY: In its efforts to redesign the

trade compliance process, Customs

would like to develop a more efficient

way to process non-automated entry and

entry summary documents. This notice

announces that a public meeting will be

in Hearing Room B of the Interstate

Commerce Commission Building in

Washington, D.C., commencing at 9:30

a.m. on Friday, November 14, 1997. The

purpose of this meeting is to (1) discuss

a possible change in regulations to

require all non-automated entry

documents to be filed as entry/entry

summaries before the release of

merchandise; (2) discuss differing

public interpretations of this issue and

(3) explore options for clarifying the

differing interpretations. Due to

limitations on available seating, those

planning to attend are requested to

notify Customs in advance. Written

comments will also be accepted at the

hearing and by mail.

DATES: Meeting will take place on

November 14, 1997, from 9:30 a.m. to

11:30 p.m. Written comments should be

received on or before November 30,

1997, to be assured of consideration in

the development of any proposed

amendment to the current regulations.

ADDRESSES: Meeting will be held in

Hearing Room B of the Interstate

Commerce Commission Building at 12th

Street and Constitution Avenue, NW,

Washington, D.C. Written comments

regarding this notice should be

addressed to Ms. Brenda Brockman,

U.S. Customs Service, Room B–102,

1301 Constitution Avenue, Washington,

DC 20229.

FOR FURTHER INFORMATION CONTACT:

To attend the hearing, please notify

Ms. Tonda Moton at (202) 927–1676.

For operational or policy issues: Ms.

Kathryn Dapkins at (202) 927–0333.

For regulatory issues: Ms. Gina Grier

at (202) 927–2397.

SUPPLEMENTARY INFORMATION: In

accordance with the Customs

Modernization provisions (the Mod Act)

of the North American Free Trade

Agreement Implementation Act, which

gives Customs the flexibility to tailor its

commercial operations to meet its needs

and capabilities, Customs has

undertaken an effort to redesign the

entry process. While the majority of all

entry summaries are sent to Customs

electronically via the Automated Broker

Interface (ABI), the remaining

summaries are still submitted as nonautomated documents. Customs is

currently reconsidering the processing

of non-ABI, fully paper entry

documents.

Importers currently have the option of

filing formal, non-ABI entries by one of

the following two methods: (1) The

entry (CF 3461) is submitted to Customs

to obtain release of the merchandise,

and the entry summary (CF 7501) along

with payment of duties, fees, and taxes,

is submitted within ten business days of

the date of the entry (date of release of

the merchandise); or (2) the entry/entry

summary (generally referred to as a

‘‘live’’ entry), along with payment of

duties, fees, and taxes, is submitted to

Customs to obtain the combined effect

of processing the documents and paying

the duties and then obtaining release of

the merchandise.

When a non-ABI entry is filed,

Customs manually enters data from the

entry documents into its automated

system. When the entry summary is

submitted, Customs again enters data

manually, this time from the summary,

into its automated system. This process

of handling the entry documents twice

is inefficient and burdensome. It also

hinders Customs ability to perform the

enforcement activities which are a part

of its mission.

Customs would like to streamline this

process by requiring importers who file

non-automated entry documents to file

them as entry/entry summaries, along

with all documentation and estimated

duties, fees, and taxes, prior to the

release of the merchandise. This type of

‘‘live entry’’ would require only onetime processing by Customs, thereby

decreasing the amount of time spent on

these non-automated documents and

freeing up resources for other work.

This one-time processing would allow

Customs to more efficiently handle the

increase in importations within current

resource levels. For importers who file

non-automated entry documents, the