Federal Register / Vol. 80, No. 61 / Tuesday, March 31, 2015 / Notices 17147 

provides no evidence outlining such 

abuse. Moreover, it provides no 

evidence that the new $75,000 bond 

requirement is not required to protect 

against such abuse of market power. 

Without any evidence, FMCSA will not 

exempt an entire industry from a clearly 

articulated congressional directive to 

raise the broker and freight forwarder 

financial responsibility requirements. 

National Transportation Policy (NTP) 

Finally, in its application, AIPBA 

argues that the $75,000 bond 

requirement is contrary to the 

transportation policy of 49 U.S.C. 

13101, because it violates the federal 

government’s policy to ‘‘encourage fair 

competition, and reasonable rates for 

transportation by motor carriers of 

property’’ and to ‘‘allow a variety of 

quality and price options to meet 

changing market demands and the 

diverse requirements of the shipping 

and traveling public. . . .’’ 49 U.S.C. 

13101(a)(2)(A), (D). AIPBA argues that 

the new broker bond amount ‘‘will 

likely result in a loss of tens of 

thousands of jobs and higher consumer 

prices as a matter of supply and 

demand.’’ Further, according to AIPBA, 

‘‘per Kevin Reid of the National 

Association for Minority Truckers, the 

anti-competitive effects of the new 

broker bond requirement will 

detrimentally affect the participation of 

minorities in the motor carrier system, 

which is another violation of the 

transportation policy.’’ 

In its docket comments in this 

proceeding, AIPBA argues that ‘‘a 

$75,000 bond to protect carriers is not 

necessary to implement the national 

transportation policy because there is no 

shipper bond to protect carriers when 

they receive loads without the 

involvement of an intermediary.’’ 

Further, AIPBA argues that 

‘‘enforcement of the new financial 

security minimum is contrary to the 

national transportation policy of 49 

U.S.C. 13101 because it restricts 

opportunity, competition and 

reasonable rates.’’ 

On the other hand, with regard to the 

National Transportation Policy (NTP), 

OOIDA argues that Congress’s new 

$75,000 requirement ‘‘burnished the 

national transportation goals of 

encouraging ‘sound economic 

conditions in transportation, including 

sound economic conditions among 

carriers;’ 49 U.S.C. 13101(a)(1)(C), and 

acted to promote efficient transportation 

and to enable efficient and wellmanaged carriers to . . . maintain fair 

wages and working conditions. Sections 

13101(a)(2)(B)&(F).’’ OOIDA’s point is 

well taken. 

While AIPBA is correct that the NTP 

provides that the policy of the United 

States Government is to ‘‘encourage fair 

competition, and reasonable rates for 

transportation by motor carriers of 

property,’’ ‘‘allow a variety of quality 

and price options to meet changing 

market demands and the diverse 

requirements of the shipping and 

traveling public’’, 49 U.S.C. 

13101(a)(2)(A), (D), and ‘‘promote 

greater participation by minorities in the 

motor carrier system,’’ 49 U.S.C. 

3101(a)(2)(J), these are not the only 

elements of the NTP. Among other 

goals, the NTP provides that federal 

transportation policy includes 

‘‘promot[ing] efficiency in the motor 

carrier transportation system . . . ,’’ 49 

U.S.C. 13101(a)(2)(B), meeting the needs 

of shippers, 49 U.S.C. 13101(a)(2)(C), 

and ‘‘enabl[ing] efficient and wellmanaged carriers to earn adequate 

profits, attract capital, and maintain fair 

wages and working conditions. . . .’’ 49 

U.S.C. 13101(a)(2)(F). 

FMCSA finds that application of the 

$75,000 broker and freight forwarder 

financial responsibility requirements 

under 49 U.S.C. 13906(b), (c) is 

‘‘necessary to carry out the 

transportation policy of section 13101. 

. . .’’ 49 U.S.C. 13541(a)(1). First, 

Congress set that amount as the 

minimum requirement and in so doing, 

must be presumed to have acted in a 

manner consistent with the NTP. 

Second, as OOIDA, TIA and SFAA have 

shown, the previous $10,000 bond was 

inadequate in the event of broker 

financial problems. In such instances, 

both shippers and motor carriers faced 

losses. Accordingly, applying the new 

$75,000 bond amount is necessary to 

meet the ‘‘needs of shippers,’’ 49 U.S.C. 

13101(a)(2)(C), and to allow motor 

carriers to ‘‘earn adequate profits [and] 

attract capital,’’ 49 U.S.C. 13101(a)(2)(F), 

as directed by the NTP. 

Moreover, AIPBA has not shown why 

applying the new $75,000 requirement 

is not necessary to carry out those 

provisions of the NTP. FMCSA does not 

believe that AIPBA has provided 

evidence that there has been a decrease 

in motor carrier competition or an 

increase in shipping rates due to the 

implementation of the $75,000 bond 

requirement. Indeed at p. 5 of their 

docket comments, AIPBA admits that 

rates have actually decreased. Further, 

aside from an unsubstantiated 

projection, AIPBA makes no showing 

that the new $75,000 requirement will 

undermine the NTP’s goal of 

‘‘promot[ing] greater participation by 

minorities in the motor carrier system. 

. . .’’ 49 U.S.C. 13101(a)(2)(J). 

FMCSA does not find that the $75,000 

financial responsibility requirement for 

brokers/freight forwarders is ‘‘not 

necessary to carry out the transportation 

policy of section 13101. . . .’’ 49 U.S.C. 

13541(a)(1). Nor does FMCSA find that 

continued regulation under section 

13906(b), (c) ‘‘is not needed to protect 

shippers from the abuse of market 

power’’ or that the transaction or service 

at issue is of ‘‘limited scope. . . .’’ 49 

U.S.C. 13541(a)(2). Finally, granting the 

exemption requested by AIPBA is not in 

the public interest. 49 U.S.C. 

13541(a)(3). Accordingly, AIBPA’s 

request is denied. 

Issued on: March 25, 2015. 

T.F. Scott Darling, III, 

Chief Counsel. 

[FR Doc. 2015–07353 Filed 3–30–15; 8:45 am] 

BILLING CODE 4910–EX–P 

DEPARTMENT OF TRANSPORTATION 

Federal Transit Administration 

Notice of Intent To Prepare an 

Environmental Impact Statement for 

the GA 400 Transit Initiative in Fulton 

County, Georgia 

AGENCY: Federal Transit Administration 

(FTA), DOT. 

ACTION: Notice of Intent (NOI) to prepare 

an Environmental Impact Statement 

(EIS) and Section 4(f) Evaluation. 

SUMMARY: The Federal Transit 

Administration (FTA) and the 

Metropolitan Atlanta Rapid Transit 

Authority (MARTA) issue this Notice of 

Intent (NOI) to prepare an 

Environmental Impact Statement (EIS) 

and an evaluation per 49 U.S.C, 303 and 

23 CFR 774 (‘‘Section 4(f)’’) for the 

extension of high capacity, rapid transit 

in the Georgia (GA) 400 corridor in 

north Fulton County, GA from 

Dunwoody to Alpharetta. The EIS and 

Section 4(f) Evaluation will be prepared 

in accordance with regulations 

implementing the National 

Environmental Policy Act (NEPA) and 

40 CFR parts 1500 through 1508, 

Section 4(f), as well as FTA’s 

regulations and guidance implementing 

NEPA (23 CFR 771). 

The purpose of this NOI is to: (1) 

Advise the public and agencies that 

MARTA in coordination with the FTA 

is preparing an EIS for the proposed 

project; (2) provide information 

including previous planning studies and 

decision, purpose and need, and 

alternatives being considered; and, (3) 

invite public and agency participation 

in the EIS process, which includes a 


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17148 Federal Register / Vol. 80, No. 61 / Tuesday, March 31, 2015 / Notices 

review and written comments on the 

scope of the EIS. 

DATES: Scoping Meeting Dates: Public 

Scoping meetings will be held on April 

14, 16, and 30, 2015 at locations within 

the study area. The Scoping meeting 

locations are accessible by transit and to 

persons with disabilities. Confirmed 

times and locations will be published in 

local notices and on the project Web site 

at http://www.itsmarta.com/north-line400-corr.aspx. 

The dates, times, and locations of the 

Scoping meetings are: 

• Scoping Meeting 1: Tuesday, April 

14, 2015 at the North Fulton 

Government Service Center located at 

7741 Roswell Road #104, Sandy 

Springs, GA 30350. 

• Scoping Meeting 2: Thursday, April 

16, 2015 at the Georgia State University 

Alpharetta Center located at 3775 

Brookside Parkway, Alpharetta, GA 

30022. 

• Scoping Meeting 3: Thursday, April 

30, 2015 at the East Roswell Park 

located at 9000 Fouts Road, Roswell, GA 

30076. 

All meetings will be held from 6:30 

p.m. to 8:00 p.m. Directional signage 

will be posted at all meeting locations 

to inform participants of the meeting 

room number and location. 

All meeting locations are considered 

private property. With the exception of 

on-duty law enforcement and/or 

security officials, weapons will not be 

allowed on the premises of any meeting 

locations under any circumstances. If 

there are questions concerning weapons 

policies for Scoping meeting locations 

or if translation, signing services, or 

other special accommodations are 

needed, please contact MARTA’s Office 

of External Affairs, Toni Thornton at 

tthornton@itsmarta.com or 404–848– 

5423 at least one week before the 

scoping meetings. 

Written Comments: Written or 

electronic mail (email) comments 

should be sent to Mark Eatman, Project 

Manager, MARTA, 2424 Piedmont Road 

NE., Atlanta GA 30324–3330 or by email 

at mreatman@itsmarta.com. If 

submitting an email comment, please 

type ‘‘Scoping Meeting Comment for 

MARTA’’ in the subject line of the 

email. MARTA maintains a Facebook 

page for the GA 400 Corridor project 

and will notify Facebook followers, in 

conjunction with publication of this 

notice, to submit comments to the 

aforementioned email address as well. 

The address for the Facebook page is 

https://www.facebook.com/Connect400. 

Information on the project may also be 

found on the project Web site, http://

www.itsmarta.com/north-line-400- 

corr.aspx. 

FOR FURTHER INFORMATION CONTACT: Mr. 

Stan Mitchell, Environmental Protection 

Specialist, FTA Region IV, 230 

Peachtree Street NW., Suite 1400, 

Atlanta, GA 30303 or email: 

stanley.a.mitchell@dot.gov, telephone 

404–865–5643. 

SUPPLEMENTARY INFORMATION: 

I. Scoping 

FTA and MARTA will undertake a 

Scoping process that will allow the 

public and interested agencies to 

comment on the scope of the 

environmental review process. Scoping 

is the process of determining the scope, 

focus, and content of an EIS. NEPA 

Scoping has specific objectives, 

identifying issues that will be examined 

in detail during the EIS, while at the 

same time limiting consideration and 

development of issues that are not truly 

significant to the purpose and need for 

the project. FTA and MARTA invite all 

interested individuals, members of the 

public, Native American tribes, and 

Federal, State, and local agencies to 

review and comment on the scope of the 

Draft EIS. 

To facilitate public and agency 

comment, a Scoping Information Packet 

will be prepared for review and will be 

available before each Scoping meeting 

and for handout at each Scoping 

meeting. This packet will include draft 

descriptions of the project purpose and 

need, the alternatives considered, 

impacts to be assessed, early 

alternatives that are currently not being 

considered, and the public outreach and 

agency coordination process. 

II. Study Area Description 

The project study area is located in 

Fulton County, Georgia, and includes 

small portions of the cities of Sandy 

Springs, Roswell, Milton, Dunwoody, 

Johns Creek and Alpharetta. The 

corridor study area extends 

approximately 12 miles along GA 400 

from North Springs heavy rail station 

(the current northern terminus of the 

MARTA heavy rail service) northward 

to Windward Parkway near the Fulton/ 

Forsyth county line. 

III. Purpose and Need for the Proposed 

Project 

MARTA invites comments on the 

following preliminary statement of the 

project’s purpose and need: 

The purpose of the GA 400 Corridor 

project is to provide high capacity 

transit (bus and/or rail) through the 

corridor study area, improve transit 

linkages and coverage to communities 

within the study area, and enhance 

mobility and accessibility to and within 

the study area by providing a more 

robust transit network that offers an 

alternative to automobile travel. 

The GA 400 Corridor is the 

transportation spine of northern Fulton 

County, one of the fastest growing subregions in the metro-Atlanta region. The 

corridor is home to many employment 

centers, including Perimeter Center in 

the southern portion of the corridor, one 

of the largest employment centers in the 

region. Transit service to and within the 

study area is provided primarily by 

MARTA heavy rail and bus. MARTA 

heavy rail service extends from 

Downtown Atlanta to major retail and 

employment centers, including the 

Medical Center and Perimeter Center in 

Dunwoody and Sandy Springs in the 

southern portion of the corridor. 

MARTA bus service in the corridor 

study area primarily functions as feeder 

service to the North Springs heavy rail 

station from areas to the north, 

including Roswell, Alpharetta and 

Milton. The Georgia Regional 

Transportation Authority (GRTA) also 

operates two express bus routes during 

peak hours that connect the southern 

portion of the GA 400 corridor to/from 

north and southeast destinations outside 

the GA 400 corridor. 

The following needs for the proposed 

project stem from existing conditions 

and deficiencies in the corridor study 

area: 

• Travel demand—Increased travel 

demand and traffic congestion; 

• Transit mobility—There is 

inadequate transit connectivity within 

the northern Fulton County study area 

and between the study area and DeKalb, 

Gwinnett, and Cobb Counties and 

central Atlanta. In addition, east-west 

transit connectivity is inadequate. The 

limited routes across the Chattahoochee 

River reflect the inadequate transit 

connectivity; 

• Transit travel times—Transit travel 

times are not competitive with auto 

travel times due to the lack of express 

service; this is true for north-south trips 

within the study area and for trips with 

origins and destinations outside the 

study area. Transit and auto travel times 

cannot be compared for east-west trips 

as there is no east-west transit service; 

and, 

• Economic development—Traffic 

congestion caused by insufficient 

transportation system capacity affects 

both personal travel and goods 

movement, which constrains economic 

development opportunities. 

IV. Alternatives Analysis and Results 

In 2011, MARTA initiated the GA 400 

Corridor Transit Initiative Alternatives 

Analysis (AA) to analyze the corridor 

based on current trends and conditions. 


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Federal Register / Vol. 80, No. 61 / Tuesday, March 31, 2015 / Notices 17149 

The AA study process identified ways 

to enhance transportation choices, 

improve transit service, and increase 

access to jobs and activity centers for 

commuters and residents in the GA 400 

corridor. MARTA and corridor 

stakeholders examined a broad range of 

alternatives for high capacity, fixed 

route transit investments in the corridor. 

The AA study process reduced the 

number of potentially viable alternatives 

through a multilayered screening 

methodology and by engaging the public 

and stakeholders. The AA process 

concluded that the GA 400 right-of-way 

from the North Springs station to 

Windward Parkway near the Fulton/

Forsyth County line is the preferred 

alignment. The transit technologies 

requiring further evaluation were 

identified as heavy rail transit (HRT), 

light rail transit (LRT), and bus rapid 

transit (BRT). Additional technical and 

public and stakeholder input received 

during Early Scoping (conducted in 

2013 and 2014) established the basis for 

selecting a Locally Preferred Alternative 

(LPA) within the GA 400 Corridor. 

The LPA is a HRT line that would 

cross to the west side of Georgia 400 

north of North Springs Station but south 

of Spalding Dr. This alternative would 

have a second crossover back to the east 

side of GA 400 north of the 

Chattahoochee River. The HRT 

alternative received the strongest public 

support throughout the study process 

due to the higher level of transit service 

for corridor commuters and residents. In 

addition, two BRT alignments will be 

considered as lower-cost options as part 

of the DEIS. Stakeholder input received 

during Early Scoping, poor performance 

shown in technical study and 

preliminary analysis eliminated the LRT 

alternative. The MARTA Board of 

Directors adopted the HRT transit 

concept as the LPA for the GA 400 

corridor along with consideration of the 

additional BRT alternatives on March 5, 

2015. 

The results of the AA study, Early 

Scoping, and the Preliminary 

Engineering and Environmental 

Analysis study are available at http://

www.itsmarta.com/north-line-400- 

corr.aspx, under Documents. 

V. EIS Alternatives Considered 

Based on the technical analysis and 

input received from the public and 

stakeholders regarding the GA 400 

corridor, the following proposed 

alternatives, along with a brief 

description for each, will be evaluated 

during the EIS: 

No-Build Alternative: The No-Build 

Alternative includes all transportation 

improvement projects within the GA 

400 Corridor project area that are 

programmed in the Atlanta Regional 

Commission’s Regional Transportation 

Plan (RTP) with the exception of the GA 

400 Corridor project. The No-Build 

Alternative serves as a comparison 

baseline for the project build 

alternatives. 

Build Alternative 1: Build Alternative 

1 is an extension of MARTA’s HRT Red 

line. It includes segments that are atgrade, tunnel and on aerial structure. 

From the North Springs station, the 

alignment for Build Alternative 1 would 

cross GA 400 south of Spalding Drive to 

run along the west side of GA 400, cross 

the Chattahoochee River, and then cross 

back over GA 400 to run along the east 

side of GA 400 to Windward Parkway. 

The Build Alternative 1 is the LPA for 

the study corridor. 

Build Alternative 2: Build Alternative 

2 is a new BRT exclusive guideway that 

includes segments that are at-grade and 

on aerial structure. The alignment 

would extend from the North Springs 

station, cross GA 400 south of Spalding 

Drive to run along the west side of GA 

400, cross the Chattahoochee River and 

then cross over GA 400 to run along the 

east side of GA 400 to Windward 

Parkway. 

Build Alternative 3: Build Alternative 

3 is a new BRT line operating in a future 

Georgia Department of Transportation 

(GDOT) Managed Lanes project on GA 

400 that includes segments that are atgrade and on aerial structure. Except 

when serving the station at Windward 

Parkway, this alternative would not 

cross over GA 400. 

VI. Potential Effects 

FTA and MARTA will evaluate 

project-specific direct, indirect, and 

cumulative effects, including benefits, 

to the existing human and natural 

environmental setting in which the 

Build Alternatives could be located. The 

permanent or long-term effects to be 

investigated during this study include 

effects to public parks and recreation 

lands (Section 4(f) Evaluation), traffic 

and transportation, land use and 

socioeconomic, visual character and 

aesthetics, noise and vibration, 

historical and archaeological resources, 

community effects, and natural 

resources. Temporary effects during 

construction may include effects to 

transportation and traffic, air quality, 

water quality, noise and vibration, 

natural resources, and encounters with 

hazardous materials and contaminated 

soils. 

The analysis will be undertaken in 

conformity with Federal environmental 

laws, regulations, and executive orders 

applicable to the proposed project 

during the environmental review 

process. These requirements include but 

are not limited to NEPA, Council on 

Environmental Quality (CEQ) 

regulations, FTA guidance and relevant 

environmental planning guidelines, 

Section 106 of the National Historic 

Preservation Act (NHPA), Section 4(f) of 

the Department of Transportation Act, 

Executive Order 12898 regarding 

minority and low-income populations, 

Executive Order 11990 regarding the 

protection of wetlands, the Clean Water 

Act, the Endangered Species Act of 

1973, and the Clean Air Act of 1970 

along with other applicable Federal, 

state, and local laws and regulations. 

Opportunities for review and comment 

on the potential effects will be provided 

to the public and agencies. Comments 

received will be considered in the 

development of the final scope and 

content of the EIS. The final scope and 

content of the EIS will be documented 

in the Scoping Summary Report and the 

Annotated Outline for the EIS. 

VII. FTA’s Public and Agency 

Involvement Procedures 

The regulations implementing NEPA 

and FTA guidance call for public 

involvement in the EIS process. In 

accordance with these regulations and 

guidance, FTA and MARTA will: (1) 

Extend an invitation to other Federal 

and non-Federal (state and/or local) 

agencies and Native American Tribes 

that may have an interest in the 

proposed project to become 

participating agencies (any interested 

agency that does not receive an 

invitation can notify any of the contact 

persons listed earlier in this NOI); (2) 

provide opportunity for involvement by 

participating agencies and the public to 

help define the purpose and need for 

the proposed project, as well as the 

range of alternatives for consideration in 

the EIS; and (3) establish a plan for 

coordinating public and agency 

participation in, and comment on, the 

environmental review process. 

Input on a Public Involvement Plan 

will be solicited at Scoping meetings 

and on the project Web site. The 

documents will outline public and 

agency involvement for the project. 

Once completed, these documents will 

be available on the project Web site or 

through written request to the MARTA 

Project Manager. 

VIII. Paperwork Reduction Act 

The Paperwork Reduction Act seeks, 

in part, to minimize the cost of the 

taxpayer of the creation, collection, 

maintenance, use, dissemination, and 

disposition of information. Consistent 

with this goal and with the principles of 


asabaliauskas on DSK5VPTVN1PROD with NOTICES
17150 Federal Register / Vol. 80, No. 61 / Tuesday, March 31, 2015 / Notices 

economy and efficiency in government, 

it is FTA’s policy to limit, insofar as 

possible, distribution of complete 

printed sets of NEPA documents. 

Accordingly, unless a specific request 

for a complete printed set is received 

before the document is printed, FTA 

and its grant applicants (including 

MARTA) will only distribute electronic 

copies of the NEPA document. A 

complete printed set of the 

environmental documents produced for 

this project will be available for review 

at the grant applicant’s office (MARTA 

Headquarters office listed in ADDRESSES

above) and in other possible locations 

within the project corridor. An 

electronic copy of the complete 

environmental documents will be 

available on the grant applicant’s project 

Web site at http://www.itsmarta.com/

north-line-400-corr.aspx. 

IX. Summary and Next Steps 

With the publication of this NOI, the 

Scoping process and the public 

comment period for the project begins 

allowing the public to offer input on the 

scope of the EIS until May 11, 2015. In 

accordance with the Federal regulations, 

this date is at least 45 days following the 

publication of this NOI. Public 

comments will be received through 

those methods explained earlier in this 

NOI and will be incorporated into a 

Scoping Summary Report. The Scoping 

Summary Report will detail the scope of 

the EIS and the potential environmental 

effects that will be considered during 

the study period. After the completion 

of the Draft EIS, a public and agency 

review period will allow for input on 

the Draft EIS and these comments will 

be incorporated into the Final EIS for 

this project. In accordance with Section 

1319 of the Moving Ahead for Progress 

in the 21st Century Act (MAP–21), 

Accelerated Decision-making in 

Environmental Reviews, FTA may 

consider the use of errata sheets 

attached to the DEIS in place of a 

traditional Final EIS and/or 

development a single environmental 

decision document that consists of a 

Final EIS and a Record of Decision 

(ROD), if certain conditions exist 

following the conclusion of the public 

and agency review period for the 

project’s Draft EIS. 

Yvette G. Taylor, 

Regional Administrator, Federal Transit 

Administration, Atlanta, GA. 

[FR Doc. 2015–07287 Filed 3–30–15; 8:45 am] 

BILLING CODE 4910–57–P 

DEPARTMENT OF THE TREASURY 

Submission for OMB Review; 

Comment Request 

AGENCY: Department of the Treasury. 

ACTION: Notice. 

The Department of the Treasury will 

submit the following information 

collection requests to the Office of 

Management and Budget (OMB) for 

review and clearance in accordance 

with the Paperwork Reduction Act of 

1995, Public Law 104–13, on or after the 

date of publication of this notice. 

DATES: Comments should be received on 

or before April 30, 2015 to be assured 

of consideration. 

ADDRESSES: Send comments regarding 

the burden estimate, or any other aspect 

of the information collection, including 

suggestions for reducing the burden, to 

(1) Office of Information and Regulatory 

Affairs, Office of Management and 

Budget, Attention: Desk Officer for 

Treasury, New Executive Office 

Building, Room 10235, Washington, DC 

20503, or email at OIRA_Submission@

OMB.EOP.gov and (2) Treasury PRA 

Clearance Officer, 1750 Pennsylvania 

Ave. NW., Suite 8140, Washington, DC 

20220, or email at PRA@treasury.gov. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submission(s) may be 

obtained by calling (202) 927–5331, 

email at PRA@treasury.gov, or the entire 

information collection request may be 

found at www.reginfo.gov. 

SUPPLEMENTARY INFORMATION: 

Internal Revenue Service 

OMB Number: 1545–1661. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: REG–106010–98 (Final) 

Qualified Lessee Construction 

Allowance for Short-Term Leases. 

Abstract: The regulations provide 

guidance with respect to Sec. 110, 

which provides a safe harbor whereby it 

will be assumed that a construction 

allowance provided by a lessor to a 

lessee is used to construct or improve 

lessor property when long-term property 

is constructed or improved and used 

pursuant to a short-term lease. The 

regulations also provide a reporting 

requirement that ensures that both the 

lessee and lessor consistently treat the 

property subject to the construction 

allowance as nonresidential real 

property owned by the lessor. 

Affected Public: Private Sector: 

Businesses or other for-profits. 

Estimated Annual Burden Hours: 

10,000. 

OMB Number: 1545–1791. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Membership Applications for 

IRPAC, IRSAC, and ETACC (IRS 

Committee’s), IRS Advisory Council, 

and Tax Check Waiver. 

Form: 12339, 12339–B, 12339–C, 

13775. 

Abstract: The Federal Advisory 

Committee Act (FACA) requires that 

committee membership be fairly 

balanced in terms of points of view 

represented and the functions to be 

performed. As a result, members of 

specific committees often have both the 

expertise and professional skills that 

parallel the program responsibilities of 

their sponsoring agencies. 

In order to apply to be a member of 

the Internal Revenue Service Advisory 

Council (IRSAC), the Information 

Reporting Program Advisory Committee 

(IRPAC), Advisory Committee on Tax 

Exempt and Government Entities, or the 

Electronic Tax Administration Advisory 

Committee (ETAAC), applicants must 

submit a Membership Application. 

Selection of committee members is 

made based on the FACA’s 

requirements and the potential 

member’s background and 

qualifications. Therefore, an application 

is needed to ascertain the desired skills 

set for membership. The information 

will also be used to perform Federal 

Income Tax, FBI, and practitioner 

checks as required of all members and 

applicants to the Committees or 

Council. 

The tax check waiver permits the 

Internal Revenue Service (IRS) to release 

information about the applicant which 

would otherwise be confidential. This 

information will be used in connection 

with my application for appointment to 

membership in one of the IRS Advisory 

Committee/Council. It is necessary for 

the purpose of ensuring that all panel 

members are tax compliant. Information 

provided will be used to qualify or 

disqualify individuals to serve as panel 

members. The information will be used 

as appropriate by the Taxpayer 

Advocate service staff, and other 

appropriate IRS personnel. 

Affected Public: Individual or 

Household. 

Estimated Annual Burden Hours: 492. 

OMB Number: 1545–1941. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Consumer Cooperative 

Exemption Application. 

Form: 3491. 

Abstract: A cooperative uses Form 

3491 to apply for exemption from filing 

information returns (Forms 1099–PATR) 


asabaliauskas on DSK5VPTVN1PROD with NOTICES