28552 Federal Register / Vol. 63, No. 100 /Tuesday, May 26, 1998 / Notices

already authorized for the operation of

Guilford Transportation Industries nonequipped locomotives over the exact

same trackage.

Any interested party desiring to

protest the granting of an application

shall set forth specifically the grounds

upon which the protest is made, and

contain a concise statement of the

interest of the Protestant in the

proceeding. The original and two copies

of the protest shall be filed with the

Associate Administrator for Safety,

FRA, 400 Seventh Street, S.W., Mail

Stop 25, Washington, D.C. 20590 within

45 calendar days of the date of

publication of this notice. Additionally,

one copy of the protest shall be

furnished to the applicant at the address

listed above.

FRA expects to be able to determine

these matters without an oral hearing.

However, if a specific request for an oral

hearing is accompanied by a showing

that the party is unable to adequately

present his or her position by written

statements, an application may be set

for public hearing.

Issued in Washington, D.C. on May 19,

1998.

Grady C. Cothen, Jr.,

Deputy Associate Administrator for Safety

Standards and Program Development.

[FR Doc. 98–13890 Filed 5–22–98; 8:45 am]

BILLING CODE 4910–06–P

DEPARTMENT OF THE TREASURY

Submission to OMB for Review;

Comment Request

May 13, 1998.

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.

DATES: Written comments should be

received on or before June 25, 1998 to

be assured of consideration.

Internal Revenue Service (IRS)

OMB Number: 1545–1586.

Revenue Procedure Number: Revenue

Procedure 98–17.

Type of Review: Extension.

Title: Contributions to Foreign

Partnerships Under Section 6038B.

Description: This notice provides

simplified reporting for transfers by U.S.

persons to foreign partnerships under

section 6038B, as amended by the

Taxpayer Relief Act of 1997. These

reporting requirements can be relied on

by transferors not subject to section

6038B to avoid a penalty under section

1494(c).

Respondents: Business or other forprofit, Individuals or households, Notfor-profit institutions.

Estimated Number of Respondents:

500.

Estimated Burden Hours Per

Respondent: 30 minutes.

Frequency of Response: Annually.

Estimated Total Reporting Burden:

250 hours.

OMB Number: 1545–1591.

Revenue Procedure Number: Revenue

Procedure 98–23.

Type of Review: Extension.

Title: Qualified Subchapter S Trust

Conversions to Electing Small Business

Trusts.

Description: This revenue procedure

provides a method for taxpayers to

obtain the Secretary’s consent to convert

a Qualified Subchapter S Trust (QSST)

to an Electing Small Business Trust

(ESBT) as well as to convert an ESBT to

a QSST.

Respondents: Business or other forprofit.

Estimated Number of Respondents:

2,500.

Estimated Burden Hours Per

Respondent: 1 hour.

Frequency of Response: Other (once).

Estimated Total Reporting Burden:

2,500 hours.

OMB Number: 1545–1595.

Revenue Procedure Number: Revenue

Procedure 98–25.

Type of Review: Extension.

Title: Automatic Data Processing.

Description: Revenue Procedure 98–

25 specifies the basic requirements that

the IRS considers to be essential in cases

where a taxpayer’s records are

maintained within an Automatic Data

Processing System (ADP).

If machine—sensible records are lost,

stolen, destroyed, or materially

inaccurate, the Revenue Procedure

requires that a taxpayer promptly notify

its District Director and submit a plan to

replace the affected records. The District

Director will notify the taxpayer of any

objection(s) to the taxpayer’s plan. Also,

the Revenue Procedure provides that a

taxpayer who maintains machinesensible records may request to enter

into a Record Retention Limitation

Agreement (RRLA) with its District

Director. The taxpayer’s request must

identify and describe those records the

taxpayer proposes not to retain and

explain why those records will not

become material to the administration of

any internal revenue law. The District

Director will notify the taxpayer

whether or not the District Director will

enter into an RRLA.

Finally, Revenue Procedure 98–25

provides that the District Director may

conduct an evaluation of a taxpayer’s

machine-sensible records and may

initiate testing to establish the

authenticity, readability, completeness,

and integrity of such records.

Respondents: Business or other forprofit, Individuals or households, Notfor-profit institutions, Farms, Federal

Government, State, Local or Tribal

Government.

Estimated Number of Respondents:

3,000.

Estimated Burden Hours Per

Respondent: 40 hours.

Frequency of Response: On occasion.

Estimated Total Reporting Burden:

120,000 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.

Dale A. Morgan,

Departmental Reports Management Officer.

[FR Doc. 98–13824 Filed 5–22–98; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Submission for OMB Review;

Comment Request

May 14, 1998.

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.

DATES: Written comments should be

received on or before June 25, 1998 to

be assured of consideration.

Bureau of Alcohol, Tobacco and

Firearms (BATF)

OMB Number: 1512–0007.