49372 Federal Register / Vol. 70, No. 162 / Tuesday, August 23, 2005 / Notices 

B of the body of Schedule RC–S. To 

resolve the questions about the scope of 

Memorandum items 2.a and 2.b, the 

agencies are proposing to clarify the 

instructions by stating that these two 

items should include servicing of 

closed-end loans secured by first or 

junior liens on 1–4 family residential 

properties only. Servicing of home 

equity lines would be included in 

Memorandum item 2.c. 

2. Officer Declaration and Director 

Attestation Requirements and 

Signatures 

The Call Report must be signed by an 

authorized officer of the bank and 

attested to by not less than two directors 

(trustees) for state nonmember banks 

and three directors for national and 

State member banks. As required by 

statute, the officer declaration and 

director attestation address the 

correctness of the information reported 

in the Call Report. The statute also 

recognizes that banks are responsible for 

maintaining procedures to ensure the 

accuracy of this information. 

Given the importance placed upon the 

quality of the information reported in 

the Call Report, the agencies believe that 

the chief executive officer and chief 

financial officer are the most 

appropriate officers within a bank to 

sign a declaration concerning the 

preparation of the report. Similarly, 

because of the duties normally carried 

out by the audit committee of the board 

of directors, audit committee members 

are the most appropriate directors to 

attest to the correctness of the report. 

The agencies recognize, however, that 

some banks may not have audit 

committees and that, at some banks, the 

same individual may perform the 

functions of both the chief executive 

officer and the chief financial officer. 

The agencies plan to revise the 

existing officer declaration to require 

that the Call Report be signed by each 

bank’s chief executive officer (or the 

person performing similar functions) 

and chief financial officer (or the person 

performing similar functions), who may 

be the same person. The revised 

declaration would also state that these 

officers are responsible for establishing 

and maintaining adequate internal 

control over financial reporting, 

including controls over regulatory 

reports. The director attestation would 

be revised to require that the directors 

who sign be members of the bank’s 

audit committee. If the bank has no 

audit committee or if the committee has 

less than the two or three directors 

required to attest to the Call Report, 

other directors would sign the 

attestation. The revised director 

attestation would also indicate that the 

directors signing the attestation have 

reviewed the bank’s Call Report. 

III. Request for Comment 

Public comment is requested on all 

aspects of this joint notice. As 

previously mentioned, the agencies 

particularly wish to encourage banks 

and other interested parties to comment 

on such matters as data availability, data 

alternatives, and reporting thresholds 

for each proposal for new or revised 

data. In addition, comments are invited 

on: 

(a) Whether the proposed revisions to 

the Call Report collections of 

information are necessary for the proper 

performance of the agencies’ functions, 

including whether the information has 

practical utility; 

(b) The accuracy of the agencies’

estimates of the burden of the 

information collections as they are 

proposed to be revised, including the 

validity of the methodology and 

assumptions used; 

(c) Ways to enhance the quality, 

utility, and clarity of the information to 

be collected; 

(d) Ways to minimize the burden of 

information collections 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. 

Comments submitted in response to 

this joint notice will be shared among 

the agencies and will be summarized or 

included in the agencies’ requests for 

OMB approval. All comments will 

become a matter of public record. 

Written comments should address the 

accuracy of the burden estimates and 

ways to minimize burden as well as 

other relevant aspects of the information 

collection request. 

Dated: August 16, 2005. 

Stuart E. Feldstein, 

Assistant Director, Legislative and Regulatory 

Activities Division, Office of the Comptroller 

of the Currency. 

Board of Governors of the Federal Reserve 

System, August 18, 2005. 

Jennifer J. Johnson, 

Secretary of the Board. 

Dated at Washington, DC, this 17th day of 

August, 2005. 

Federal Deposit Insurance Corporation. 

Robert E. Feldman, 

Executive Secretary. 

[FR Doc. 05–16680 Filed 8–22–05; 8:45 am] 

BILLING CODE 4810–33–P; 6210–01–P; 6714–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 13013C 

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 Form 

13013C, Taxpayer Advocacy Panel 

(TAP) Membership Application. 

DATES: Written comments should be 

received on or before October 24, 2005 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Glenn P. Kirkland, Internal Revenue 

Service, room 6516, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the form should be directed to 

R. Joseph Durbala, (202) 622–3634, 

Internal Revenue Service, room 6516, 

1111 Constitution Avenue, NW., 

Washington, DC 20224, or through the 

internet at RJoseph.Durbala@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Taxpayer Advocacy Panel (TAP) 

Membership Application. 

OMB Number: 1545–1788. 

Form Number: 13013C. 

Abstract: Form 13013C is an 

application to volunteer to serve on the 

Taxpayer Advocacy Panel (TAP), as an 

advisory panel to the Internal Revenue 

Service. The TAP application is 

necessary for the purpose of recruiting 

perspective members to voluntarily 

participate on the Taxpayer Advocacy 

Panel for the Internal Revenue Service. 

It is necessary to gather information to 

rank applicants as well as to balance the 

panels demographically. 

Current Actions: There are no changes 

being made to the form at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals, and 

business or other for-profit 

organizations. 

Estimated Number of Respondents: 

1,200. 

Estimated Time per Respondent: 1 

hour, 30 minutes. 

Federal Register / Vol. 70, No. 162 / Tuesday, August 23, 2005 / Notices 49373 

Estimated Total Annual Burden 

Hours: 1,800. 

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: August 17, 2005. 

Glenn P. Kirkland, 

IRS Reports Clearance Officer. 

[FR Doc. 05–16716 Filed 8–22–05; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[REG–158138–04] 

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 NPRM 

and temporary regulations, REG–

128138–04, Information Returns by 

Donees Relating to Qualified Intellectual 

Property Contributions. 

DATES: Written comments should be 

received on or before October 24, 2005 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Glenn P. Kirkland, Internal Revenue 

Service, room 6516, 1111 Constitution 

Avenue NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the regulations should be 

directed to Allan Hopkins, at (202) 622–

6665, or at Internal Revenue Service, 

room 6516, 1111 Constitution Avenue 

NW., Washington, DC 20224, or through 

the Internet, at 

Allan.M.Hopkins@irs.gov. 

SUPPLEMENTARY INFORMATION: Title: 

Information Returns by Donees Relating 

to Qualified Intellectual Property 

Contributions. 

OMB Number: 1545–1932. 

Regulation Project Number: REG–

158138–04. 

Abstract: The regulations are 

necessary to implement section 882 of 

the American Jobs Creation Act of 2004, 

which directs that regulations be issued 

regarding information returns by donees 

relating to qualified intellectual 

property contributions made after 

June 3, 2004. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Not-for-profit 

institutions. 

Estimated Number of Respondents: 

10,000. 

Estimated Total Burden Hours: 2. 

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: August 17, 2005. 

Glenn Kirkland, 

IRS Reports Clearance Officer. 

[FR Doc. E5–4610 Filed 8–22–05; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 941 TeleFile 

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 Form 

941 TeleFile, Employer’s Quarterly 

Federal Tax Return. 

DATES: Written comments should be 

received on or before October 24, 2005 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Glenn Kirkland Internal Revenue 

Service, room 6512, 1111 Constitution 

Avenue NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the form and instructions 

should be directed to Larnice Mack at 

Internal Revenue Service, room 6512, 

1111 Constitution Avenue NW., 

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

3179, or through the Internet at 

(Larnice.Mack@irs.gov).