35520 Federal Register / Vol. 63, No. 125 /Tuesday, June 30, 1998 /Rules and Regulations

made in accordance with applicable

revenue procedures or publications (see

§ 601.601(d)(2)(ii)(b) of this chapter).

Pursuant to these procedures, a request

for waiver should be filed at least 45

days before the due date of the

information return in order for the

Service to have adequate time to

respond to the request for waiver. The

waiver will specify the type of

information return and the period to

which it applies and will be subject to

such terms and conditions regarding the

method of reporting as may be

prescribed by the Commissioner.

(ii) The Commissioner may prescribe

rules that supplement the provisions of

paragraph (c)(2)(i) of this section.

(d) Paper form returns. Returns

submitted on paper forms (whether or

not machine-readable) permitted under

paragraph (c) of this section shall be in

accordance with applicable Internal

Revenue Service or Social Security

Administration procedures.

* * * * *

(f) Failure to file. If a person fails to

file an information return on magnetic

media when required to do so by this

section, the person is deemed to have

failed to file the return. In addition, if

a person making returns on a paper form

under paragraph (c) of this section fails

to file a return on machine-readable

paper form when required to do so by

this section, the person is deemed to

have failed to file the return. See

sections 6652, 6693, and 6721 for

penalties for failure to file certain

returns. See also section 6724 and the

regulations under section 6721 for the

specific rules and limitations regarding

the penalty imposed under section 6721

for failure to file on magnetic media.

(g) Effective dates. * * *

(2) Paragraphs (a)(1), (b)(1), (b)(2),

(c)(1)(i), (c)(1)(iii), (c)(1)(iv), (c)(2), (d),

(e), and (f) of this section are effective

for information returns required to be

filed after December 31, 1996. For

information returns required to be filed

after December 31, 1989, and before

January 1, 1997, see section 6011(e).

§ 301.6011–2T [Removed].

Par. 7. Section 301.6011–2T is

removed.

Michael P. Dolan,

Deputy Commissioner of Internal Revenue.

Approved: May 22, 1998.

Donald C. Lubick,

Assistant Secretary of the Treasury.

[FR Doc. 98–16411 Filed 6–29–98; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Bureau of Alcohol, Tobacco and

Firearms

27 CFR Part 178

(T.D. ATF–401; Ref: Notice No. 862)

RIN: 1512–AB64

Implementation of Public Law 104208,

Omnibus Consolidated Appropriations

Act of 1997 (96R–034P)

AGENCY: Bureau of Alcohol, Tobacco

and Firearms (ATF), Department of the

Treasury.

ACTION: Temporary Rule (Treasury

decision).

SUMMARY: This temporary rule

implements the provisions of Public

Law 104–208, the Omnibus

Consolidated Appropriations Act of

1997, which amended the Gun Control

Act of 1968. Specifically, the new law

makes it unlawful for individuals who

have been convicted of a ‘‘misdemeanor

crime of domestic violence’’ to ship,

transport, receive or possess firearms

and ammunition, and prohibits sales or

other dispositions of firearms and

ammunition to such individuals.

Further, the law requires individuals

acquiring handguns from Federal

firearms licensees under the Brady law

to certify that they have not been

convicted of such a crime. Additionally,

it allows all Federal firearms licensees

to engage in the business of dealing in

curio or relic firearms with another

licensee away from their licensed

premises. This temporary rule will

remain in effect until superseded by

final regulations.

In the Proposed Rules section of this

Federal Register, ATF is also issuing a

notice of proposed rulemaking inviting

comments on the temporary rule for a

90-day period following the publication

date of this temporary rule.

EFFECTIVE DATE: The temporary

regulations are effective June 30, 1998.

ADDRESS: Send written comments to:

Chief, Regulations Division, Bureau of

Alcohol, Tobacco and Firearms, P.O.

Box 50221, Washington, DC 20091–

0221.

FOR FURTHER INFORMATION CONTACT:

Barry Fields, Regulations Division,

Bureau of Alcohol, Tobacco and

Firearms, 650 Massachusetts Ave., NW,

Washington, DC 20226; (202–927–8210).

SUPPLEMENTARY INFORMATION:

Background

On September 30, 1996, The Omnibus

Consolidated Appropriations Act of

1997 (hereinafter, ‘‘the Act’’), Pub. L.

104–208 (110 Stat. 3009), was enacted.

The Act amended the Gun Control Act

of 1968 (GCA), 18 U.S.C. Chapter 44.

The amendments became effective upon

the date of enactment. The new

statutory provisions and the regulation

changes necessitated by the Act are as

follows:

(1) Misdemeanor crime of domestic

violence. The Act amended 18 U.S.C.

922(g) to make it unlawful for any

person convicted of a ‘‘misdemeanor

crime of domestic violence’’ to ship,

transport, possess, or receive in or

affecting commerce firearms or

ammunition. It also amended 18 U.S.C.

922(d) to make it unlawful for any

person to sell or otherwise dispose of a

firearm or ammunition to any person

knowing or having reasonable cause to

believe that the recipient has been

convicted of such a misdemeanor.

As defined in the GCA, a

‘‘misdemeanor crime of domestic

violence’’ means an offense that: (1) Is

a misdemeanor under Federal or State

law; (2) has, as an element, the use or

attempted use of physical force, or the

threatened use of a deadly weapon; and

(3) was committed by a current or

former spouse, parent, or guardian of

the victim, by a person with whom the

victim shares a child in common, by a

person who is cohabiting with or has

cohabited with the victim as a spouse,

parent, or guardian, or by a person

similarly situated to a spouse, parent, or

guardian of the victim.

This definition includes any offense

that is classified as a misdemeanor

under Federal or State law. (An example

of a Federal misdemeanor is a

conviction in an Indian Court

established pursuant to 25 CFR part 11.

Misdemeanor convictions in other

Indian courts are not Federal

misdemeanors because these courts are

not considered Federal or State courts.)

In addition, in States that do not classify

offenses as misdemeanors, the

definition includes any State or local

offense punishable by imprisonment for

a term of one year or less.

Accordingly, if State A has an offense

classified as a State ‘‘domestic violence

misdemeanor’’ that is punishable by up

to five years imprisonment, it would be

a misdemeanor crime of domestic

violence as defined in the GCA.

If State B does not characterize

offenses as misdemeanors, but has a

domestic violence offense that is

punishable by no more than one year

imprisonment, this offense would be a

misdemeanor crime of domestic

violence as defined in the GCA.

Therefore, a person convicted of such an

offense would be subject to firearms

disabilities under 18 U.S.C. 922(g)(9).
Federal Register / Vol. 63, No. 125 /Tuesday, June 30, 1998 /Rules and Regulations 35521

Moreover, the definition includes

offenses that are punishable only by a

fine, as well as offenses that are

punishable by a term of imprisonment.

Nothing in the language of the statute

limits the term misdemeanor crime of

domestic violence to offenses

punishable by imprisonment. The

legislative history of the statute

illustrates that the prohibition on

firearm possession by persons convicted

of such offenses was to be as broad as

possible, for example, covering

individuals who plead guilty to minor

offenses.

The prohibition also applies to

persons convicted of such

misdemeanors at any time, even if the

conviction occurred prior to the new

law’s effective date, September 30, 1996.

As of the effective date of the new law,

such a person may no longer lawfully

possess a firearm or ammunition.

Whether a person has been

‘‘convicted’’ of a misdemeanor crime of

domestic violence is determined by the

law of the jurisdiction where the

proceedings were held. In addition, a

conviction would not be disabling if it

has been expunged, set aside, pardoned,

or the person has had his or her civil

rights restored (if the law of the

applicable jurisdiction provides for the

loss of civil rights upon conviction for

such an offense) AND the person is not

otherwise prohibited by the law of the

jurisdiction in which the proceedings

were held from receiving or possessing

any firearms.

In addition, a person shall not be

considered to have been convicted of

such an offense, unless (1) the person

was represented by counsel in the case,

or knowingly and intelligently waived

the right to counsel; and (2) if the

person was entitled to a jury trial, the

case was tried by a jury or the person

knowingly and intelligently waived the

right to a jury trial by guilty plea or

otherwise.

The definition of misdemeanor crime

of domestic violence includes all

offenses that have as an element the use

or attempted use of physical force (e.g.,

assault and battery) if the offense is

committed by one of the defined parties.

This is true whether or not the State

statute specifically defines the offense

as a domestic violence misdemeanor.

For example, a person convicted of

misdemeanor assault and battery against

his or her spouse would be prohibited

from receiving or possessing firearms or

ammunition.

A misdemeanor crime of domestic

violence includes an offense that is

committed by a current or former

spouse, parent or guardian of the victim,

by a person with whom the victim

shares a child in common, by a person

who is cohabiting with or has

cohabitated with the victim as a spouse,

parent, or guardian, or by a person

similarly situated to a spouse, parent, or

guardian of the victim.

The statute does not define the phrase

‘‘a person who is cohabiting with the

victim as a spouse’’ or a ‘‘person

similarly situated to a spouse.’’

‘‘Cohabit’’ is commonly defined as ‘‘to

live together as husband and wife,

especially when not legally married.’’

Webster’s New World Dictionary of the

American Language, 2nd College

Edition, 1974. Therefore, for purposes of

these regulations the phrase ‘‘cohabiting

as a spouse’’ means two persons living

together in an intimate relationship who

hold themselves out as husband and

wife.

Further, the regulations interpret the

phrase ‘‘similarly situated to a spouse’’

to mean two persons who share the

same domicile in an intimate

relationship. A ‘‘domicile’’ is defined as

‘‘one’s fixed place of dwelling, where

one intends to reside more or less

permanently.’’ Webster’s New World

Dictionary of the American Language,

2nd College Edition, 1974. Unlike

persons ‘‘cohabiting with a spouse,’’

persons ‘‘similarly situated’’ do not

necessarily have to hold themselves out

as husband and wife.

The regulation also implements the

Act’s amendments to 18 U.S.C. 922(s) to

require individuals who intend to

acquire handguns from licensees to state

on the Brady Form, ATF Form 5300.35,

whether they have been convicted of a

‘‘misdemeanor crime of domestic

violence.’’

Prior to the Act, employees of

government agencies with firearms

disabilities were allowed to receive and

possess firearms for official duties under

the exemption in 18 U.S.C. 925(a)(1).

However, the Act amended section

925(a)(1) to prohibit the possession of

firearms and ammunition by any

individual convicted of a misdemeanor

crime of domestic violence.

Accordingly, the regulations provide

that employees of government agencies

convicted of disqualifying

misdemeanors would not be exempt

from this new disability with respect to

their receipt or possession of firearms or

ammunition. Thus, law enforcement

officers and other government officials

who have been convicted of a

disqualifying misdemeanor may not

lawfully possess or receive firearms or

ammunition for any purpose, including

performance of their official duties. This

disability applies to firearms and

ammunition issued by government

agencies, firearms and ammunition

purchased by government employees for

use in performing their official duties,

and government employees’ personal

firearms and ammunition.

The regulations are also being

amended to provide that dealers may

continue to sell firearms to law

enforcement officers, including out-ofState officers, for official use without

requiring them to fill out a Form 4473

or a Form 5300.35. Prior to the Act, law

enforcement officers could establish

their exemption from these

requirements if they presented a

certification letter on their agency’s

letterhead, signed by a person in

authority within the agency, and stating

that the firearm would be used in the

performance of official duties. This

procedure is now being incorporated

into the regulations.

To ensure that law enforcement

officers who purchase firearms for

official use are not subject to the

misdemeanor crime of domestic

violence disability, the regulations

provide that the certification letter must

also state that a records check does not

disclose any convictions of the officer

for a misdemeanor crime of domestic

violence. This new requirement allows

for an effective method of determining

whether the officer is prohibited from

purchasing firearms and provides

safeguards equivalent to those afforded

by the Form 4473 and Form 5300.35.

Disposition of the firearm to the officer

must still be entered into the licensee’s

permanent records and the certification

letter must be retained in the licensee’s

files.

(2) Disposition of Curio or Relic

Firearms by Licensed Importers,

Manufacturers, and Dealers Away From

Their Licensed Premises. The Act

amended 18 U.S.C. 923(j) to allow

licensed importers, manufacturers, and

dealers to engage in the business of

selling or transferring curio or relic

firearms to other licensees away from

their licensed premises. Prior to the

amendment, licensed importers,

manufacturers, and dealers were

restricted to conducting business from

their licensed premises and temporarily

at gun shows away from the licensed

premises if the gun show was in the

same State as that specified on the

license. The regulation at § 178.50 is

being amended to reflect this

amendment. In addition, § 178.100 is

being amended to require licensees to

record in their acquisition and

disposition records the location of the

sale or disposition.

Licensed importers, manufacturers,

and dealers are still subject to all

recordkeeping requirements in the
35522 Federal Register / Vol. 63, No. 125 /Tuesday, June 30, 1998 /Rules and Regulations

regulations concerning the sale or other

disposition of curios or relics.

Executive Order 12866

It has been determined that this

temporary rule is not a significant

regulatory action as defined in E.O.

12866, because any economic effects

flow directly from the underlying

statute and not from this temporary rule.

Therefore, a regulatory assessment is not

required.

Administrative Procedure Act

Because this document merely

implements the law and because

immediate guidance is necessary to

implement the provisions of the law, it

is found to be impracticable to issue this

Treasury decision with notice and

public procedure under 5 U.S.C.

§ 553(b), or subject to the effective date

limitation in section 553(d).

Regulatory Flexibility Act

The provisions of the Regulatory

Flexibility Act relating to an initial and

final regulatory flexibility analysis (5

U.S.C. 604) are not applicable to this

temporary rule because the agency was

not required to publish a notice of

proposed rulemaking under 5 U.S.C.

§ 553 or any other law. Accordingly, a

regulatory flexibility analysis is not

required.

Paperwork Reduction Act

This regulation is being issued

without prior notice and public

procedure pursuant to the

Administrative Procedure Act (5 U.S.C.

553). For this reason, the collection of

information contained in this regulation

has been reviewed under the

requirements of the Paperwork

Reduction Act (44 U.S.C. 3507(j)) and,

pending receipt and evaluation of

public comments, approved by the

Office of Management and Budget

(OMB) under control number 1512–

0520. An agency may not conduct or

sponsor, and a person is not required to

respond to, a collection of information

unless it displays a valid control

number assigned by OMB.

The collection of information in this

regulation is in §§ 178.130(a)(1) and

178.134. This information is required to

prevent the purchase of handguns by

persons convicted of a misdemeanor

crime of domestic violence. The likely

respondents are individuals.

For further information concerning

this collection of information, and

where to submit comments on the

collection of information, refer to the

preamble of the cross-referenced notice

of proposed rulemaking published

elsewhere in this issue of the Federal

Register.

Drafting Information: The author of

this document is Barry Fields,

Regulations Division, Bureau of

Alcohol, Tobacco and Firearms.

List of Subjects in 27 CFR Part 178

Administrative practice and

procedure, Arms and ammunition,

Authority delegations, Customs duties

and inspection, Domestic violence,

Exports, Imports, Law enforcement

personnel, Military personnel, Penalties,

Reporting requirements, Research,

Seizures and forfeitures, and

Transportation.

Authority and Issuance

27 CFR part 178 is amended as

follows:

PART 178—COMMERCE IN FIREARMS

AND AMMUNITION

Paragraph 1. The authority citation

for 27 CFR part 178 continues to read

as follows:

Authority: 5 U.S.C. 552(a); 18 U.S.C. 847,

921–930; 44 U.S.C. 3504(h).

Par. 2. Section 178.1(a) is revised to

read as follows:

§ 178.1 Scope of regulations.

(a) General. The regulations contained

in this part relate to commerce in

firearms and ammunition and are

promulgated to implement Title I, State

Firearms Control Assistance (18 U.S.C.

Chapter 44), of the Gun Control Act of

1968 (82 Stat. 1213) as amended by Pub.

L. 99–308 (100 Stat. 449), Pub. L. 99–

360 (100 Stat. 766), Pub. L. 99–408 (100

Stat. 920), Pub. L. 103–159 (107 Stat.

1536), Pub. L. 103–322 (108 Stat. 1796),

and Pub. L. 104–208 (110 Stat. 3009).

* * * * *

Par. 3. Section 178.11 is amended by

adding the definition for ‘‘misdemeanor

crime of domestic violence’’ to read as

follows:

§ 178.11 Meaning of terms.

* * * * *

Misdemeanor crime of domestic

violence. (a) Is a Federal, State or local

offense that:

(1) Is a misdemeanor under Federal or

State law or, in States which do not

classify offenses as misdemeanors, is an

offense punishable by imprisonment for

a term of one year or less, and includes

offenses that are punishable only by a

fine. (This is true whether or not the

State statute specifically defines the

offense as a ‘‘misdemeanor’’ or as a

‘‘misdemeanor crime of domestic

violence.’’ The term includes all such

misdemeanor convictions in Indian

Courts established pursuant to 25 CFR

part 11.);

(2) Has, as an element, the use or

attempted use of physical force (e.g.,

assault and battery), or the threatened

use of a deadly weapon; and

(3) Was committed by a current or

former spouse, parent, or guardian of

the victim, by a person with whom the

victim shares a child in common, by a

person who is cohabiting with or has

cohabited with the victim as a spouse,

parent, or guardian, (e.g., the equivalent

of a ‘‘common law’’ marriage even if

such relationship is not recognized

under the law), or a person similarly

situated to a spouse, parent, or guardian

of the victim (e.g., two persons who are

residing at the same location in an

intimate relationship with the intent to

make that place their home would be

similarly situated to a spouse).

(b) A person shall not be considered

to have been convicted of such an

offense for purposes of this part unless:

(1) The person is considered to have

been convicted by the jurisdiction in

which the proceedings were held.

(2) The person was represented by

counsel in the case, or knowingly and

intelligently waived the right to counsel

in the case; and

(3) In the case of a prosecution for

which a person was entitled to a jury

trial in the jurisdiction in which the

case was tried, either

(i) The case was tried by a jury, or

(ii) The person knowingly and

intelligently waived the right to have

the case tried by a jury, by guilty plea

or otherwise.

(c) A person shall not be considered

to have been convicted of such an

offense for purposes of this part if the

conviction has been expunged or set

aside, or is an offense for which the

person has been pardoned or has had

civil rights restored (if the law of the

jurisdiction in which the proceedings

were held provides for the loss of civil

rights upon conviction for such an

offense) unless the pardon, expunction,

or restoration of civil rights expressly

provides that the person may not ship,

transport, possess, or receive firearms,

and the person is not otherwise

prohibited by the law of the jurisdiction

in which the proceedings were held

from receiving or possessing any

firearms.

* * * * *

Par. 4. Section 178.32 is amended by

removing the word ‘‘or’’ at the end of

paragraph (a)(7), by removing the period

at the end of paragraph (a)(8)(iii)(B) and

adding in its place ‘‘, or’’, by removing

the word ‘‘or’’ at the end of paragraph

(d)(7), by removing the period at the end
Federal Register / Vol. 63, No. 125 /Tuesday, June 30, 1998 /Rules and Regulations 35523

of paragraph (d)(8)(ii)(B) and adding in

its place ‘‘, or’’, and by adding new

paragraphs (a)(9) and (d)(9) to read as

follows:

§ 178.32 Prohibited shipment,

transportation, possession, or receipt of

firearms and ammunition by certain

persons.

(a) * * *

(9) Has been convicted of a

misdemeanor crime of domestic

violence.

* * * * *

(d) * * *

(9) Has been convicted of a

misdemeanor crime of domestic

violence.

Par. 5. Section 178.50 is amended by

removing the word ‘‘or’’ at the end of

paragraph (b), by removing the period at

the end of paragraph (c) and adding in

its place ‘‘; or’’, and by adding new

paragraph (d) to read as follows:

§ 178.50 Locations covered by license.

* * * * *

(d) A licensed importer,

manufacturer, or dealer may engage in

the business of dealing in curio or relic

firearms with another licensee at any

location pursuant to the provisions of

§ 178.100.

Par. 6. Section 178.99 is amended by

removing the word ‘‘or’’ at the end of

paragraph (c)(7), by removing the period

at the end of paragraph (c)(8)(ii)(B) and

adding in its place ‘‘, or’’, and by adding

new paragraph (c)(9) to read as follows:

§ 178.99 Certain prohibited sales or

deliveries.

* * * * *

(c) * * *

(9) Has been convicted of a

misdemeanor crime of domestic

violence.

* * * * *

Par. 7. Section 178.100 is amended by

redesignating paragraph (a) as (a)(1), by

adding new paragraph (a)(2), and by

revising paragraph (c) to read as follows:

§ 178.100 Conduct of business away from

licensed premises.

(a)(1) * * *

(2) A licensed importer, manufacturer,

or dealer may engage in the business of

dealing in curio or relic firearms with

another licensee at any location.

* * * * *

(c) Licensees conducting business at

locations other than the premises

specified on their license under the

provisions of paragraph (a) of this

section shall maintain firearms records

in the form and manner prescribed by

Subpart H of this part. In addition,

records of firearms transactions

conducted at such locations shall

include the location of the sale or other

disposition, be entered in the

acquisition and disposition records of

the licensee, and retained on the

premises specified on the license.

Par. 8. Section 178.130(a)(1) is

amended by revising the last sentence to

read as follows:

§ 178.130 Statement of intent to obtain a

handgun after February 27, 1994, and

before November 30, 1998.

(a)(1) * * * The transferee must date

and execute the sworn statement

contained on the form showing that the

transferee is not under indictment for a

crime punishable by imprisonment for a

term exceeding 1 year; has not been

convicted in any court of such a crime;

is not a fugitive from justice; is not an

unlawful user of or addicted to any

controlled substance; has not been

adjudicated as a mental defective or

been committed to a mental institution;

is not an alien who is illegally or

unlawfully in the United States; has not

been discharged from the Armed Forces

under dishonorable conditions; is not a

person who, having been a citizen of the

United States, has renounced such

citizenship; and has not been convicted

of a misdemeanor crime of domestic

violence.

* * * * *

Par. 9. Section 178.134 is added to

Subpart H to read as follows:

§ 178.134 Sale of firearms to law

enforcement officers.

(a) Law enforcement officers

purchasing firearms for official use who

provide the licensee with a certification

on agency letterhead, signed by a person

in authority within the agency (other

than the officer purchasing the firearm),

stating that the officer will use the

firearm in official duties and that a

records check reveals that the

purchasing officer has no convictions

for misdemeanor crimes of domestic

violence are not required to complete

Form 4473 or Form 5300.35. The law

enforcement officer purchasing the

firearm may purchase a firearm from a

licensee in another State, regardless of

where the officer resides or where the

agency is located.

(b)(1) The following individuals are

considered to have sufficient authority

to certify that law enforcement officers

purchasing firearms will use the

firearms in the performance of official

duties:

(i) In a city or county police

department, the director of public safety

or the chief or commissioner of police.

(ii) In a sheriff’s office, the sheriff.

(iii) In a State police or highway

patrol department, the superintendent

or the supervisor in charge of the office

to which the State officer or employee

is assigned.

(iv) In Federal law enforcement

offices, the supervisor in charge of the

office to which the Federal officer or

employee is assigned.

(2) An individual signing on behalf of

the person in authority is acceptable,

provided there is a proper delegation of

authority.

(c) Licensees are not required to

prepare a Form 4473 or Form 5300.35

covering sales of firearm made in

accordance with paragraph (a) of this

section to law enforcement officers for

official use. However, disposition to the

officer must be entered into the

licensee’s permanent records, and the

certification letter must be retained in

the licensee’s files.

Par. 10. Section 178.141 is amended

by revising the introductory text to read

as follows:

§ 178.141 General.

With the exception of §§ 178.32(a)(9)

and (d)(9) and 178.99(c)(9), the

provisions of this part shall not apply

with respect to:

* * * * *

Par. 11. Section 178.144 is amended

by removing the word ‘‘and’’ at the end

of paragraph (c)(6), by removing the

period at the end of paragraph (c)(7) and

by adding in its place ‘‘; and’’, and by

adding paragraph (c)(8) to read as

follows:

§ 178.144 Relief from disabilities under the

Act.

* * * * *

(c) * * *

(8) In the case of an applicant who has

been convicted of a misdemeanor crime

of domestic violence, a copy of the

indictment or information on which the

applicant was convicted, the judgment

of conviction or record of any plea of

nolo contendere or plea of guilty or

finding of guilt by the court, and any

pardon, expunction, setting aside or

other record purporting to show that the

conviction was rendered nugatory or

that civil rights were restored.

* * * * *

Signed: February 18, 1998.

John W. Magaw,

Director.

Approved: April 24, 1998.

John P. Simpson,

Deputy Assistant Secretary (Regulatory, Tariff

and Trade Enforcement).

[FR Doc. 98–17288 Filed 6–29–98; 8:45 am]

BILLING CODE 4810–31–U