6648 Federal Register / Vol. 87, No. 24 / Friday, February 4, 2022 / Notices 

7See Gen. Motors, LLC; Grant of Petition for 

Decision of Inconsequential Noncompliance, 78 FR 

35355 (June 12, 2013) (finding noncompliance had 

no effect on occupant safety because it had no effect 

on the proper operation of the occupant 

classification system and the correct deployment of 

an air bag); Osram Sylvania Prods. Inc.; Grant of 

Petition for Decision of Inconsequential 

Noncompliance, 78 FR 46000 (July 30, 2013) 

(finding occupant using noncompliant light source 

would not be exposed to significantly greater risk 

than occupant using similar compliant light 

source). 

8 Morgan 3 Wheeler Limited; Denial of Petition for 

Decision of Inconsequential Noncompliance, 81 FR 

21663, 21666 (Apr. 12, 2016). 

9United States v. Gen. Motors Corp., 565 F.2d 

754, 759 (D.C. Cir. 1977) (finding defect poses an 

unreasonable risk when it ‘‘results in hazards as 

potentially dangerous as sudden engine fire, and 

where there is no dispute that at least some such 

hazards, in this case fires, can definitely be 

expected to occur in the future’’). 

10See 49 CFR 571.108 S4. 

experience the type of event against 

which the recall would otherwise 

protect.7 In general, NHTSA does not 

consider the absence of complaints or 

injuries to show that the issue is 

inconsequential to safety. ‘‘Most 

importantly, the absence of a complaint 

does not mean there have not been any 

safety issues, nor does it mean that there 

will not be safety issues in the future.’’ 8

‘‘[T]he fact that in past reported cases 

good luck and swift reaction have 

prevented many serious injuries does 

not mean that good luck will continue 

to work.’’ 9

One purpose of vehicle backup lamps 

is to indicate that a motor vehicle has 

engaged its reverse gear and is intending 

to move in that direction, which is a 

safety-critical alert to both pedestrians 

and drivers of other vehicles. Another 

purpose of the backup lamps is to serve 

as an illumination device so the driver 

can see what is behind the vehicle when 

moving in reverse.10

As an illumination device, the driver 

relies on the correct color of light for 

proper color rendering. Color rendering 

of the environment, provided by a lamp 

whose color is within the range of 

permissible chromaticity coordinates, 

allows the driver to properly see objects, 

obstacles, pedestrians, etc. when 

conducting this maneuver. Based on the 

chromaticity plot provided by Weldon 

for this lamp, the lamp color is outside 

the white boundary as required by 

FMVSS No. 108. NHTSA does not agree 

with Weldon’s arguments that the color 

of light emitted by backup lamps is 

inconsequential to safety. With respect 

to Weldon’s argument related to 

granting other petitions where a 

deviation from the requirement is not 

perceptible to the human eye and/or did 

not affect the illumination or brightness 

of the lamp, Weldon states in its own 

petition that in the subject 

noncompliance, there is a noticeable 

difference between the compliant lamp 

and the noncompliant lamp when 

viewed side-by-side. 

Equally important, NHTSA does not 

find Weldon’s arguments concerning 

NHTSA’s past decisions related to the 

research documented in the ‘‘Driver 

Perception of Just Noticeable 

Differences of Automotive Signal Lamp 

Intensities’’ paper relevant to this 

petition since the application of the 

study is limited to luminous intensity of 

signal lamps and irrelevant to color 

requirements. 

VII. NHTSA’s Decision 

In consideration of the foregoing, 

NHTSA has decided that Weldon has 

not met its burden of persuasion that the 

subject FMVSS No. 108 noncompliance 

is inconsequential to motor vehicle 

safety. Accordingly, Weldon’s petition 

is hereby denied and Weldon is 

consequently obligated to provide 

notification of and free remedy for that 

noncompliance under 49 U.S.C. 30118 

and 30120. 

(Authority: 49 U.S.C. 30118, 30120: 

Delegations of authority at 49 CFR 1.95 and 

501.8) 

Anne L. Collins, 

Associate Administrator for Enforcement. 

[FR Doc. 2022–02311 Filed 2–3–22; 8:45 am] 

BILLING CODE 4910–59–P 

DEPARTMENT OF TRANSPORTATION 

Pipeline and Hazardous Materials 

Safety Administration 

[Docket No. PHMSA–2021–0118] 

Pipeline Safety: Request for Special 

Permit; Florida Gas Transmission 

Company, LLC 

AGENCY: Pipeline and Hazardous 

Materials Safety Administration 

(PHMSA); DOT. 

ACTION: Notice. 

SUMMARY: PHMSA is publishing this 

notice to solicit public comments on a 

request for a special permit received 

from the Florida Gas Transmission 

Company, LLC (FGT). The special 

permit request is seeking relief from 

compliance with certain requirements 

in the federal pipeline safety 

regulations. At the conclusion of the 30- 

day comment period, PHMSA will 

review the comments received from this 

notice as part of its evaluation to grant 

or deny the special permit request. 

DATES: Submit any comments regarding 

this special permit request by March 7, 

2022. 

ADDRESSES: Comments should reference 

the docket number for this special 

permit request and may be submitted in 

the following ways: 

• E-Gov website: http://

www.Regulations.gov. This site allows 

the public to enter comments on any 

Federal Register notice issued by any 

agency. 

• Fax: 1–202–493–2251. 

• Mail: Docket Management System: 

U.S. Department of Transportation, 

Docket Operations, M–30, West 

Building Ground Floor, Room W12–140, 

1200 New Jersey Avenue SE, 

Washington, DC 20590. 

• Hand Delivery: Docket Management 

System: U.S. Department of 

Transportation, Docket Operations, M– 

30, West Building Ground Floor, Room 

W12–140, 1200 New Jersey Avenue SE, 

Washington, DC 20590, between 9:00 

a.m. and 5:00 p.m., Monday through 

Friday, except Federal holidays. 

Instructions: You should identify the 

docket number for the special permit 

request you are commenting on at the 

beginning of your comments. If you 

submit your comments by mail, please 

submit two (2) copies. To receive 

confirmation that PHMSA has received 

your comments, please include a selfaddressed stamped postcard. Internet 

users may submit comments at http://

www.Regulations.gov. 

Note: There is a privacy statement 

published on http://www.Regulations.gov. 

Comments, including any personal 

information provided, are posted without 

changes or edits to http://

www.Regulations.gov. 

Confidential Business Information: 

Confidential Business Information (CBI) 

is commercial or financial information 

that is both customarily and actually 

treated as private by its owner. Under 

the Freedom of Information Act (FOIA) 

(5 U.S.C. 552), CBI is exempt from 

public disclosure. If your comments 

responsive to this notice contain 

commercial or financial information 

that is customarily treated as private, 

that you actually treat as private, and 

that is relevant or responsive to this 

notice, it is important that you clearly 

designate the submitted comments as 

CBI. Pursuant to 49 Code of Federal 

Regulations (CFR) 190.343, you may ask 

PHMSA to give confidential treatment 

to information you give to the agency by 

taking the following steps: (1) Mark each 

page of the original document 

submission containing CBI as 

‘‘Confidential’’; (2) send PHMSA, along 

with the original document, a second 

copy of the original document with the 

CBI deleted; and (3) explain why the 

information you are submitting is CBI. 


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Federal Register / Vol. 87, No. 24 / Friday, February 4, 2022 / Notices 6649 

Unless you are notified otherwise, 

PHMSA will treat such marked 

submissions as confidential under the 

FOIA, and they will not be placed in the 

public docket of this notice. 

Submissions containing CBI should be 

sent to Kay McIver, DOT, PHMSA– 

PHP–80, 1200 New Jersey Avenue SE, 

Washington, DC 20590–0001. Any 

commentary PHMSA receives that is not 

specifically designated as CBI will be 

placed in the public docket for this 

matter. 

FOR FURTHER INFORMATION CONTACT: 

General: Ms. Kay McIver by telephone 

at 202–366–0113, or by email at 

kay.mciver@dot.gov. 

Technical: Mr. Steve Nanney by 

telephone at 713–272–2855, or by email 

at steve.nanney@dot.gov. 

SUPPLEMENTARY INFORMATION: PHMSA 

received a special permit request from 

FGT seeking a waiver from the 

requirements of 49 CFR 192.611(a) and 

(d): Change in class location: 

Confirmation or revision of maximum 

allowable operating pressure, and 49 

CFR 192.619(a): Maximum allowable 

operating pressure: Steel or plastic 

pipelines. 

This special permit is being requested 

in lieu of either a pipe replacement, 

pressure reduction, or new pressure test 

for two (2) special permit segments 

totaling 5,162 feet (approximately 0.978 

miles) in total length of pipe. The 

pipeline special permit segments consist 

of the following: 

• Brevard County, Florida—1,043 feet 

of 26-inch diameter Mainline Loop STA 

18—STA 19 Pipeline, Class 1 to 3 

location change, operates at a maximum 

allowable operating pressure (MAOP) of 

977 pounds per square inch gauge (psig) 

and was constructed in 1968. The 

existing pipe design is for a Class 1 

location. This proposed special permit 

segment is located approximately 1⁄2- 

mile south of the North Wickham Road 

crossing of Interstate 95 as shown on the 

map in Docket No. PHMSA–2021–0118. 

• Brevard County, Florida—4,119 feet 

of 26-inch diameter Mainline Loop STA 

18—STA 19 Pipeline, Class 1 to 3 

location change, operates at an MAOP of 

977 psig and was constructed in 1968. 

The existing pipe design is for a Class 

1 location. This proposed special permit 

segment is located approximately 1-mile 

south of the North Wickham Road 

crossing of Interstate 95 as shown on the 

map in Docket No. PHMSA–2021–0118. 

The special permit request, proposed 

special permit with conditions, and 

draft environmental assessment (DEA) 

for the FGT Mainline Loop STA 18— 

STA 19 Pipeline are available for review 

and public comments in Docket No. 

PHMSA–2021–0118. PHMSA invites 

interested persons to review and submit 

comments on the special permit request 

and DEA in the docket. Please include 

any comments on potential safety and 

environmental impacts that may result 

if the special permit is granted. 

Comments may include relevant data. 

Before issuing a decision on the 

special permit request, PHMSA will 

evaluate all comments received on or 

before the comments closing date. 

Comments received after the closing 

date will be evaluated, if it is possible 

to do so without incurring additional 

expense or delay. PHMSA will consider 

each relevant comment it receives in 

making its decision to grant or deny this 

special permit request. 

Issued in Washington, DC, on January 21, 

2022, under authority delegated in 49 CFR 

1.97. 

Alan K. Mayberry, 

Associate Administrator for Pipeline Safety. 

[FR Doc. 2022–02344 Filed 2–3–22; 8:45 am] 

BILLING CODE 4910–60–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 Internal Revenue Service 

(IRS), 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 information 

collections, as required by the 

Paperwork Reduction Act of 1995. The 

IRS is soliciting comments concerning 

information collection requirements 

related to Clear Reflection of Income in 

the Case of Hedging. 

DATES: Written comments should be 

received on or before April 5, 2022 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Andres Garcia, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

by email to omb.unit@irs.gov. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the regulation should be 

directed to Sara Covington, at (202) 

317–4542, Internal Revenue Service, 

Room 6526, 1111 Constitution Avenue 

NW, Washington, DC 20224, or through 

the internet at Sara.L.Covington@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Clear Reflection of Income in 

the Case of Hedging Transactions. 

OMB Number: 1545–1412. 

Regulation Project Number: FI–54–93 

(TD 8554). 

Abstract: This regulation provides 

guidance to taxpayers regarding when 

gain or loss from common business 

hedging transactions is recognized for 

tax purposes and requires that the books 

and records maintained by a taxpayer 

disclose the method or methods used to 

account for different types of hedging 

transactions. 

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: 

110,000. 

Estimated Time per Respondent: 12 

minutes. 

Estimated Total Annual Burden 

Hours: 22,000. 

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. 


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