Federal Register / Vol. 60, No. 92 / Friday, May 12, 1995 / Notices 25761

SUMMARY: The information provided

herein is to inform pipeline owners and

operators of situations in which

consortiums or third party

administrators are utilizing operator

authority to require unwarranted

changes to contractor anti-drug and

alcohol misuse prevention plans.

Advisory: The Office of Pipeline

Safety (OPS) is advising pipeline

operators of reports concerning

consortiums and third party

administrators (TPA) that offer the

service of auditing anti-drug and alcohol

misuse prevention plans for the pipeline

industry. Some of these auditing

companies are requiring pipeline

contractors to pay for revisions of their

plans that may not be necessary for

compliance purposes, or will make a

recommendation to the pipeline

operator that the use of these particular

contractors could result in noncompliance. While this may be

appropriate in some cases, OPS has

evaluated several reports of instances

where the contractor’s plans and

procedures were adequate and did not

require revision. OPS recommends that

pipeline operators provide an appeal

process for contractors who believe that

the auditing company’s

recommendation is unjustified.

Background: RSPA regulations, 49

CFR 199.21 and 199.245 require

pipeline operators to ensure that the

requirements of the drug and alcohol

regulations are complied with by

contractors performing an operation,

maintenance, or emergency response

function. To ensure compliance,

operators are required to evaluate the

contractor’s anti-drug and alcohol

misuse prevention plans and

procedures. Many operators utilize

consortiums and TPAs to provide this

service.

In this type of arrangement, the

consortium or TPA will review the

contractor’s plan and may require the

contractor to make certain modifications

to the plan and resubmit it for final

evaluation. The process may be repeated

several times until the consortium or

TPA is satisfied with the plan. Reports

to RSPA indicate that when a contractor

does not make the requested changes,

the consortium or TPA will sometimes

recommend to the pipeline operator that

the contractor not be used.

The consortiums and TPAs generally

have a charge for the initial plan review

and additional fees for subsequent

reviews. Many consortiums and TPAs

offer to correct the plan for the

contractor at an additional charge.

OPS has received several reports of

consortiums and TPAs requiring

changes unnecessary for compliance

purposes to documents that were

created following guidance in the RSPA

model plans (as described below). These

auditing companies are rejecting plans

and stating that they are not adequate.

Upon notification of the rejection of

their plan, some contractors sought the

guidance of OPS to rectify the alleged

non-compliance. OPS review of several

of the cases determined that the plans

had been prepared in accordance with

the RSPA model plans and that no

changes were necessary to comply with

Federal regulations.

OPS has issued guidance material, i.e.

a model anti-drug plan and a model

alcohol misuse prevention plan, for the

use of pipeline operators and their

contractors to meet the requirements of

Parts 199 and 40. These plans, when

appropriately modified for the

individual company, should meet the

minimum Federal requirements for

compliance.

Issued in Washington, D.C., on May 8,

1995.

Cesar De Leon,

Acting Associate Administrator for Pipeline

Safety.

[FR Doc. 95–11728 Filed 5–11–95; 8:45 am]

BILLING CODE 4910–60–P

DEPARTMENT OF THE TREASURY

Public Information Collection

Requirements Submitted to OMB for

Review

May 5, 1995.

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 1980,

Public Law 96–511. 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.

Internal Revenue Service (IRS)

OMB Number: 1545–1308

Regulation ID Number: PS–260–82 Final

Type of Review: Extension

Title: Election, Revocation,

Termination, and Tax Effect of

Subchapter S Status

Description: Sections 1.1362–1 through

1.1362–7 of the Income Tax

Regulations provide the specific

procedures and requirements

necessary to implement § 1362,

including the filing of various

elections and statements with the

Internal Revenue Service.

Respondents: Individuals or

households, Business or other forprofit, Farms

Estimated Number of Respondents: 133

Estimated Burden Hours Per

Respondent: 4 hours, 20 minutes

Frequency of Response: On occasion

Estimated Total Reporting Burden: 322

hours

Clearance Officer: Garrick Shear, (202)

622–3869, Internal Revenue Service,

Room 5571, 1111 Constitution

Avenue, N.W., Washington, DC 20224

OMB Reviewer: Milo Sunderhauf, (202)

395–7340, Office of Management and

Budget, Room 10226, New Executive

Office Building, Washington, DC

20503

Lois K. Holland,

Departmental Reports Management Officer.

[FR Doc. 95–11738 Filed 5–11–95; 8:45 am]

BILLING CODE 4830–01–P

Public Information Collection

Requirements Submitted to OMB for

Review

May 2, 1995.

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 1980,

Public Law 96–511. 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.

Internal Revenue Service (IRS)

OMB Number: 1545–0092

Form Number: IRS Form 1041 and

Related Schedules D, J, and K–1

Type of Review: Extension

Title: U.S. Income Tax Return for Estates

and Trusts (1041); Capital Gains and

Losses (Schedule D); Accumulation

Distribution for a Complex Trust

(Schedule J); and Beneficiary’s Share

of Income, Deductions, Credits

(Schedule K–1)

Description: Internal Revenue Code

(IRC) section 6012 requires that an

annual income tax return be filed for

estates and trusts. Data is used to

determine that the estates, trusts, and

beneficiaries filed the proper returns

and paid the correct tax. IRC section

59 requires the fiduciary to recompute

the distributable net income on a

minimum tax basis.
25762 Federal Register / Vol. 60, No. 92 / Friday, May 12, 1995 / Notices

Respondents: Business or other forprofit, Individuals or householdsEstimated Number of Respondents/

Recordkeepers: 2,500,000

Estimated Burden Hours Per

Respondent/Recordkeeper:

Form 1041 Schedule D Schedule J Schedule K–1

Recordkeeping ...................................................................................................... 40 hours, 53

minutes.

16 hours, 1

minute.

39 hours, 28

minutes.

8 hours, 22

minutes.

Learning about the law or the form ...................................................................... 18 hours, 8

minutes.

1 hour, 41

minutes.

1 hour, 5 minutes.1 hour, 12

minutes.

Preparing the form ................................................................................................ 33 hours, 34

minutes.

2 hours, 2

minutes.

1 hour, 47

minutes.

1 hour, 23

minutes.

Copying, assembling, and sending the form to the IRS ...................................... 4 hours, 1

minute.

Frequency of Response: Annually

Estimated Total Reporting/

Recordkeeping Burden: 244,159,719

hours

OMB Number: 1545–0115

Form Number: IRS Form 1099–MISC

Type of Review: Revision

Title: Miscellaneous Income

Description: Form 1099–MISC is used

by payers to report payments of $600

or more of rents, prizes and awards,

medical and health care payments,

nonemployee compensation, and crop

insurance proceeds, $10 or more of

royalties, any amount of fishing boat

proceeds, certain substitute payments,

golden parachute payments, and an

indication of direct sales of $5,000 or

more.

Respondents: Business or other forprofit, Individuals or households,

Not-for-profit institutions, Farms,

Federal Government, State, Local or

Tribal Government

Estimated Number of Respondents:

4,302,217

Estimated Burden Hours Per

Respondent: 14 minutes

Frequency of Response: Annually

Estimated Total Reporting Burden:

13,661,934 hours

OMB Number: 1545–0192

Form Number: IRS Form 4970

Type of Review: Extension

Title: Tax on Accumulation Distribution

of Trusts

Description: Form 4970 is used by a

beneficiary of a domestic or foreign

trust to compute the tax adjustment

attributable to an accumulation

distribution. The form is used to

verify whether the correct tax has

been paid on the accumulation

distribution.

Respondents: Individuals or households

Estimated Number of Respondents/

Recordkeepers: 30,000

Estimated Burden Hours Per

Respondent/Recordkeeper:

Recordkeeping—1 hr., 12 min.

Learning about the law or the form—

16 min.

Preparing the form—1 hr., 30 min.

Copying, assembling, and sending the

form to the IRS—20 min.

Frequency of Response: Annually

Estimated Total Reporting/

Recordkeeping Burden: 99,300 hours

Clearance Officer: Garrick Shear, (202)

622–3869, Internal Revenue Service,

Room 5571, 1111 Constitution

Avenue, N.W., Washington, DC 20224

OMB Reviewer: Milo Sunderhauf, (202)

395–7340, Office of Management and

Budget, Room 10226, New Executive

Office Building, Washington, DC

20503

Lois K. Holland,

Departmental Reports Management Officer.

[FR Doc. 95–11736 Filed 5–11–95; 8:45 am]

BILLING CODE 4830–01–P

Public Information Collection

Requirements Submitted to OMB for

Review

May 4, 1995.

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 1980,

Public Law 96–511. 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.

Internal Revenue Service (IRS)

OMB Number: 1545–0219

Form Number: IRS Form 5884

Type of Review: Extension

Title: Jobs Credit

Description: Internal Revenue Code

(IRC) Section 38(b)(2) allows a credit

against income tax to employers

hiring individuals from certain

targeted groups such as welfare

recipients, etc. The employer uses

Form 5884 to figure this jobs credit.

IRS uses the information on the form

to verify that the correct amount of

credit was claimed.

Respondents: Individuals or

households, Business or other forprofit, Farms

Estimated Number of Respondents/

Recordkeepers: 85,000

Estimated Burden Hours Per

Respondent/Recordkeeper:

Recordkeeping—4 hr., 4 min.

Learning about the law or the form—

35 min.

Preparing and sending the form to the

IRS—41 min.

Frequency of Response: Annually

Estimated Total Reporting/

Recordkeeping Burden: 454,750 hours

OMB Number: 1545–0231

Form Number: IRS Form 6478

Type of Review: Extension

Title: Credit for Alcohol Used as Fuel

Description: Internal Revenue Code

(IRC) Section 38(b)(3) allows a

nonrefundable income tax credit for

businesses that sell or use alcohol.

Small ethanol producers also receive

a nonrefundable credit for production

of qualified ethanol. Form 6478 is

used to figure the credits.

Respondents: Business or other forprofit, Farms

Estimated Number of Respondents/

Recordkeepers: 5,600

Estimated Burden Hours Per

Respondent/Recordkeeper:

Recordkeeping—10 hr., 46 min.

Learning about the law or the form—

34 min.

Preparing the form—1 hr., 42 min.

Copying, assembling, and sending the

form to the IRS—16 min.

Frequency of Response: Annually

Estimated Total Reporting/

Recordkeeping Burden: 74,480 hours

OMB Number: 1545–0984

Form Number: IRS Form 8586

Type of Review: Extension

Title: Low-Income Housing Credit

Description: The Tax Reform Act of

1986 (Code Section 42) permits