6176 Federal Register / Vol. 80, No. 23 / Wednesday, February 4, 2015 / Notices 

2The Board will grant a stay if an informed 

decision on environmental issues (whether raised 

by a party or by the Board’s Office of Environmental 

Analysis (OEA) in its independent investigation) 

cannot be made before the exemption’s effective 

date. See Exemption of Out-of-Serv. Rail Lines, 5 

I.C.C. 2d 377 (1989). Any request for a stay should 

be filed as soon as possible so that the Board may 

take appropriate action before the exemption’s 

effective date. 

3Each OFA must be accompanied by the filing 

fee, which is currently set at $1,600. See 49 CFR 

1002.2(f)(25). 4According to CNOTP, it may not have the legal 

right to convey the corridor for re-deployment for 

possible alternative public use because CNOTP 

does not have fee title to the entire right-of-way 

underlining the Line proposed for abandonment. 

CNOTP states that it is unaware of any restrictions 

on the title to the right-of-way that would affect the 

transfer of title or the use of property for other than 

rail purposes. CNOTP also states that because of the 

title uncertainty, CNOTP has no opinion whether 

the right-of-way would be suitable for other public 

purposes. 

employees, a petition for partial 

revocation under 49 U.S.C. 10502(d) 

must be filed. 

Provided no formal expression of 

intent to file an offer of financial 

assistance (OFA) has been received, this 

exemption will be effective on March 6, 

2015, unless stayed pending 

reconsideration. Petitions to stay that do 

not involve environmental issues,2

formal expressions of intent to file an 

OFA under 49 CFR 1152.27(c)(2),3 and 

trail use/rail banking requests under 49 

CFR 1152.29 must be filed by February 

17, 2015. Petitions to reopen or requests 

for public use conditions under 49 CFR 

1152.28 4 must be filed by February 24, 

2015, with the Surface Transportation 

Board, 395 E Street SW., Washington, 

DC 20423–0001. 

A copy of any petition filed with the 

Board should be sent to CNOTP’s 

representative: William A. Mullins, 

Baker & Miller PLLC, 2401 Pennsylvania 

Ave., NW., Suite 300, Washington, DC 

20037. 

If the verified notice contains false or 

misleading information, the exemption 

is void ab initio. 

CNOTP has filed a combined 

environmental and historic report that 

addresses the effects, if any, of the 

abandonment on the environment and 

historic resources. OEA will issue an 

environmental assessment (EA) by 

February 9, 2015. Interested persons 

may obtain a copy of the EA by writing 

to OEA (Room 1100, Surface 

Transportation Board, Washington, DC 

20423–0001) or by calling OEA at (202) 

245–0305. Assistance for the hearing 

impaired is available through the 

Federal Information Relay Service at 

(800) 877–8339. Comments on 

environmental and historic preservation 

matters must be filed within 15 days 

after the EA becomes available to the 

public. 

Environmental, historic preservation, 

public use, or trail use/rail banking 

conditions will be imposed, where 

appropriate, in a subsequent decision. 

Pursuant to the provisions of 49 CFR 

1152.29(e)(2), CNOTP shall file a notice 

of consummation with the Board to 

signify that it has exercised the 

authority granted and fully abandoned 

the Line. If consummation has not been 

effected by CNOTP’s filing of a notice of 

consummation by February 4, 2016, and 

there are no legal or regulatory barriers 

to consummation, the authority to 

abandon will automatically expire. 

Board decisions and notices are 

available on our Web site at 

www.stb.dot.gov. 

Decided: January 30, 2015. 

By the Board, Rachel D. Campbell, 

Director, Office of Proceedings. 

Brendetta S. Jones, 

Clearance Clerk. 

[FR Doc. 2015–02145 Filed 2–3–15; 8:45 am] 

BILLING CODE 4915–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

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)). The IRS is soliciting 

comments concerning Performance & 

Quality for Small Wind Energy 

Property. 

DATES: Written comments should be 

received on or before April 6, 2015 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Christie Preston, Internal Revenue 

Service, room 6129, 1111 Constitution 

Avenue NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the regulations should be 

directed to Kerry Dennis, at Internal 

Revenue Service, room 6129, 1111 

Constitution Avenue NW., Washington, 

DC 20224, or through the internet at 

Kerry.Dennis@irs.gov . 

SUPPLEMENTARY INFORMATION: 

Title: Notice 2015–4 Property 

Qualifying for the Energy Credit under 

Section 48 (Specifically, Performance & 

Quality for Small Wind Energy 

Property). 

OMB Number: 1545–2259. 

Abstract: Section 48(a)(3)(D) of the 

Internal Revenue Code allows a credit 

for energy property which meets, among 

other requirements, the performance 

and quality standards (if any) which 

have been prescribed by the Secretary 

by regulations (after consultation with 

the Secretary of Energy), and are in 

effect at the time of the acquisition of 

the property. Energy property includes 

small wind energy property. This notice 

provides the performance and quality 

standards that small wind energy 

property must meet to qualify for the 

energy credit under section 48. 

Current Actions: There are no changes 

being made to these regulations at this 

time. 

Type of Review: Extension of 

currently approved collection. 

Affected Public: Individuals or 

households, business or other for-profit 

organizations, and not-for-profit 

institutions. 

Estimated Number of Responses: 160. 

Estimated Time per Respondent: 2 

hours, 30 minutes. 

Estimated Total Annual Burden 

Hours: 400. 

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 

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Federal Register / Vol. 80, No. 23 / Wednesday, February 4, 2015 / Notices 6177 

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: January 29, 2015. 

Christie Preston, 

IRS Reports Clearance Officer. 

[FR Doc. 2015–02154 Filed 2–3–15; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for a Notice 

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)). The IRS is soliciting 

comments concerning information 

collection requirements related to 

interest rates and appropriate foreign 

loss payment patterns for determining 

the qualified insurance income of 

certain controlled corporations. 

DATES: Written comments should be 

received on or before April 6, 2015 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Christie Preston, Internal Revenue 

Service, room 6129, 1111 Constitution 

Avenue NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the regulations should be 

directed to LaNita Van Dyke at Internal 

Revenue Service, room 6517, 1111 

Constitution Avenue NW., Washington, 

DC 20224, or through the internet at 

Lanita.VanDyke@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Interest Rates and Appropriate 

Foreign Loss Payment Patterns for 

Determining the Qualified Insurance 

Income of Certain Controlled 

Corporations under Section 954(i). 

OMB Number: 1545–1799. 

Notice Number: Notice 2002–69. 

Abstract: Notice 2002–69 allows U.S. 

shareholders of a foreign insurance 

company to use the foreign insurance 

company’s historical loss payment 

patterns in computing the company’s 

insurance reserves provided the 

company has a certain number of years 

of data and makes an election to use that 

data. A domestic insurance company 

can elect to use its own historical data 

in computing its reserves provided 

certain requirements are satisfied and an 

election is made. This notice allows a 

foreign insurance company to elect to 

calculate its insurance reserves in a 

manner similar to a domestic insurance 

company. Also, this notice provides 

guidance on how to determine a foreign 

insurance company’s foreign loss 

payment patterns. 

Current Actions: There are no changes 

being made to the notice at this time. 

Type of Review: Extension of 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

300. 

Estimated Time per Respondent: 1 

hour. 

Estimated Total Annual Burden 

Hours: 300. 

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: January 28, 2015. 

Christie Preston, 

IRS Reports Clearance Officer. 

[FR Doc. 2015–02153 Filed 2–3–15; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 8952 

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 Form 

8952, Application for Voluntary 

Classification Settlement Program. 

DATES: Written comments should be 

received on or before April 6, 2015 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Christie Prestion, Internal Revenue 

Service, room 6129, 1111 Constitution 

Avenue NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the form and instructions 

should be directed to LaNita Van Dyke, 

at Internal Revenue Service, room 6517, 

1111 Constitution Avenue NW., 

Washington, DC 20224, or through the 

internet at Lanita.VanDyke@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Application for Voluntary 

Classification Settlement Program. 

OMB Number: 1545–2215. 

Form Number: 8952. 

Abstract: Form 8952 was created by 

the IRS in conjunction with the 

development of a new program to 

permit taxpayers to voluntarily 

reclassify workers as employees for 

federal employment tax purposes and 

obtain similar relief to that obtained in 

the current Classification Settlement 

Program. To participate in the program, 

taxpayers must meet certain eligibility 

requirements, apply to participate in 

VCSP, and enter into closing agreements 

with the IRS. 

Type of Review: Revision of a 

currently approved collection. 

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