10806 Federal Register / Vol. 74, No. 47 / Thursday, March 12, 2009 / Notices 

depending on the load version of the 

tire. The Tire & Rim Association (T&RA) 

standard ‘‘P. 1–34’’ specifies pressure 

level options for the maximum 

permissible inflation pressure marking 

for a corresponding load version and its 

maximum tire load. The choice of the 

maximum inflation pressure level then 

becomes the choice of the tire 

manufacturer, as long as it is in 

compliance with the established values 

under FMVSS No. 139 paragraph S5.5.4. 

For the subject P235/55R17 standard 

load tire, both maximum inflation 

pressure values (350 kPa and 300 kPa) 

are acceptable choices. 

(3) Maximum Pressure Marking— 

Paragraphs S5.5 and S5.5(c) of FMVSS 

No. 139 both specify that each tire must 

be marked on each sidewall with the 

maximum permissible inflation 

pressure. The manufacturer’s selected 

inflation pressure value must be marked 

on both sidewalls of the tire in kPa, 

followed by the appropriate PSI value 

(FMVSS No. 139 paragraph S5.5.4(a)) in 

parentheses. Since only one selection is 

allowed, the same value is required on 

both sidewalls. Therefore, the 

noncompliance lies only in the fact that 

both values have been applied to the 

same tire. 

(4) Strength—Each standard load tire 

has a specified tire strength 

requirement. This requirement is 

defined in FMVSS No. 139 paragraph 

S6.5 (and FMVSS No. 109 paragraph 

S5.3) and must be met whether the 

selected maximum permissible pressure 

marking value is 240 kPa (35 PSI), 300 

kPa (44 PSI), or 350 kPa (51 PSI). The 

Michelin P235/55 R17 98H MXV4 PLUS 

tire meets this requirement. The 350 kPa 

(51 PSI) maximum inflation pressure 

marking therefore has no impact on the 

tire’s performance. 

(5) Overloading—The use of either of 

the maximum inflation pressures 

displayed on the subject tire sidewalls 

as the source of information for the 

recommended inflation pressure will 

not result in an overloading of the tires 

nor reduce the load carrying capacity of 

the tires since both values are above the 

recommended inflation pressure (240 

kPa (35PSI)) for the tire’s maximum load 

rating. 

(6) Tire labeling—Maximum 

permissible inflation pressure labeling 

on tire sidewalls is poorly understood 

by the general public and it should be 

removed from tire sidewalls because it 

has limited safety value and may 

confuse customers about the proper 

source for the recommended inflation 

pressure. 

MNA also states that it has corrected 

the problem that caused these errors so 

that they will not be repeated in future 

production. 

MNA requested that NHTSA consider 

its petition and grant an exemption from 

the notification and recall requirements 

of the National Traffic and Motor 

Vehicle Safety Act on the basis that the 

noncompliance described above is 

inconsequential as it relates to motor 

vehicle safety. 

NHTSA Decision 

Subsequent to the submission of its 

petition, MNA explained to NHTSA that 

although it had assigned a maximum 

sidewall marking pressure of 300 kPa 

(44 PSI) to the tires, the tires were 

manufactured to withstand and to safely 

accommodate a maximum pressure of 

350 kPa (51 PSI). MNA also explained 

that a ‘‘common green’’ is a universal 

tire subassembly that is manufactured in 

high volume and used as a core around 

which similar size tires having different 

nonstructural properties are assembled. 

The ‘‘common green’’ includes the 

major structural elements of a tire. The 

‘‘common green’’ for the subject tire was 

actually manufactured to performance 

specifications that require the tire to be 

able to withstand a maximum pressure 

of 350 kPa (51 PSI). MNA further 

explained that the decision to mark the 

lower pressure on the tire was based on 

marketing reasons, not safety concern. 

NHTSA does not contest that, as MNA 

argues, it is a common practice that a 

tire may be marked with a maximum 

pressure that is lower than its capacity. 

Since the load that is marked on both 

sides of the tire (i.e., 750 KG (1653 lb)) 

is correct; the recommended inflation 

pressure (240 kPa (35 PSI)) is well 

below both the correct tire pressure of 

300 kPa (44 PSI), and the incorrectly 

labeled tire pressure of 350 kPa (51 PSI); 

and, in any event, the tire was 

manufactured to safely accommodate a 

pressure of 350 kPa (51 PSI), the tire 

cannot be inadvertently overloaded. 

NHTSA agrees that the 

noncompliance is inconsequential to 

motor vehicle safety. The mislabeling 

does not cause any safety problems, 

such as increasing the probability of tire 

failure, if the tires were inflated to 350 

kPa under a load of 750kg, and it is not 

likely to result in unsafe use of the tires. 

In consideration of the foregoing, 

NHTSA has decided that MNA has met 

its burden of persuasion that the subject 

FMVSS No. 139 labeling noncompliance 

is inconsequential to motor vehicle 

safety. Accordingly, MNA’s petition is 

granted and the petitioner is exempted 

from the obligation of providing 

notification of, and a remedy for, the 

subject noncompliance under 49 U.S.C. 

30118 and 30120. 

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

delegations of authority at CFR 1.50 and 

501.8 

Issued on: March 5, 2009. 

Daniel C. Smith, 

Associate Administrator for Enforcement. 

[FR Doc. E9–5276 Filed 3–11–09; 8:45 am] 

BILLING CODE 4910–59–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[Revenue Procedure 2009–14] 

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)). Currently, the IRS is 

soliciting comments concerning 

Revenue Procedure 2009–14, Pre-filing 

Agreement Program. 

DATES: Written comments should be 

received on or before May 11, 2009 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to R. Joseph Durbala, 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 Carolyn N. Brown at Internal 

Revenue Service, Room 6129, 1111 

Constitution Avenue, NW., Washington, 

DC 20224, or at (202) 622–6688, or 

through the Internet at 

Carolyn.N.Brown@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Certain Transfers of Domestic 

Stock or Securities by U.S. Persons to 

Foreign Corporations. 

OMB Number: 1545–1684. 

Regulation Project Number: Revenue 

Procedure 2009–14. 

Abstract: Revenue Procedure 2009–14 

describes a program under which 

certain large business taxpayers may 

request examination and resolution of 

specific issues relating to tax returns. 

The resolution of such issues under the 

program will be memorialized by a type 


cprice-sewell on PRODPC61 with NOTICES
Federal Register / Vol. 74, No. 47 / Thursday, March 12, 2009 / Notices 10807 

of closing agreement under Code section 

7121 called a pre-filing agreement. 

Current Actions: Due to revision of 

the revenue procedure, burden hours 

decreased by 36,081. The total burden 

hours are now 13,134. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents/ 

Recordkeepers: 216. 

Estimated Time per Response: 60 

hours, 48 minutes. 

Estimated Total Annual Burden 

Hours: 13,134. 

The following paragraph applies to all 

the collections of information covered 

by this notice. 

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: February 27, 2009. 

R. Joseph Durbala, 

IRS Reports Clearance Officer. 

[FR Doc. E9–5306 Filed 3–11–09; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Revenue Procedure 2008– 

50 

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 

Revenue Procedure 2008–50, Employee 

Plans Compliance Resolution System. 

DATES: Written comments should be 

received on or before May 11, 2009 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to R. Joseph Durbala, Internal Revenue 

Service, Room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the revenue procedure should 

be directed to Carolyn N. Brown, 

Internal Revenue Service, Room 6129, 

1111 Constitution Avenue, NW., 

Washington, DC 20224, or at (202) 622– 

6688 or through the Internet at 

Carolyn.N.Brown@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Employee Plans Compliance 

Resolution System. 

OMB Number: 1545–1673. 

Revenue Procedure Number: Revenue 

Procedure 2008–50. 

Abstract: The information requested 

in Revenue Procedure 2008–50 is 

required to enable the Internal Revenue 

Service to make determinations 

regarding the issuance of various types 

of closing agreements and compliance 

statements. The issuance of closing 

agreements and compliance statements 

allows individual plans to continue to 

maintain their tax-qualified status. As a 

result, the favorable tax treatment of the 

benefits of the eligible employees is 

retained. 

Current Actions: There are no changes 

being made to this revenue procedure at 

this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals, business 

or other for-profit organizations, not-forprofit institutions, and state, local or 

tribal governments. 

Estimated Number of Respondents: 

19,434. 

Estimated Time per Respondent: 3 

hours, 55 minutes. 

Estimated Total Annual Burden 

Hours: 76,222. 

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: February 27, 2009. 

R. Joseph Durbala, 

IRS Reports Clearance Officer. 

[FR Doc. E9–5307 Filed 3–11–09; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Revenue Procedure 2005– 

50 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Department of the 

Treasury, as part of its continuing effort 


cprice-sewell on PRODPC61 with NOTICES