Federal Register / Vol. 70, No. 184 / Friday, September 23, 2005 / Notices 55959 

assist evacuees in obtaining funds for 

their basic needs. Accordingly, Treasury 

has established an interim policy to 

relieve depository institutions from 

liability for cashing or subsequently 

accepting for deposit a Treasury 

assistance or benefit check containing a 

forged or unauthorized indorsement if 

(1) the identity of the individual cashing 

the check was verified by calling a 

telephone number provided by the 

issuing agency for this purpose or (2) 

other prudent efforts to identify the 

individual were made. Depository 

institutions and other entities should 

consider documenting their efforts to 

verify the identity of individuals. 

Interim Policy for U.S. Treasury Checks 

for FEMA Disaster Assistance Payments 

and Federal Benefit Payments to 

Recipients Who Resided in Areas 

Affected by Hurricane Katrina 

Under Treasury’s interim policy, a 

depository institution will be relieved 

from liability in a check reclamation 

action based on a forged or 

unauthorized indorsement of a Treasury 

assistance or benefit check if the 

identity of the individual is verified at 

the time the check is cashed either by 

calling a telephone number provided by 

the issuing agency for this purpose or by 

other prudent efforts. Prudent efforts 

depend upon the circumstances of each 

situation, but might include one or more 

of the following: Seeking identification 

documents such as a driver’s license, 

military identification or passport; 

inspecting other documents such as 

utility bills, leases, or revolving charge 

bills; or comparing information 

provided by the individual to 

information obtained through electronic 

searches of consumer reporting 

agencies, public databases or other 

sources. 

This interim policy is effective for any 

Treasury assistance or benefit check 

cashed on or after September 3, 2005 

and through November 14, 2005. 

Dated: September 21, 2005. 

Richard L. Gregg, 

Commissioner. 

[FR Doc. 05–19130 Filed 9–22–05; 8:45 am] 

BILLING CODE 4810–35–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 8902 

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 

8902, Alternative Tax on Qualifying 

Shipping Activities. 

DATES: Written comments should be 

received on or before November 22, 

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). 

SUPPLEMENTARY INFORMATION: 

Title: Alternative Tax on Qualifying 

Shipping Activities. 

OMB Number: 1545–XXXX. 

Form Number: 8902. 

Abstract: Form 8902 is used to elect 

the alternative tax on notional income 

from qualifying shipping activities and 

to figure the alternative tax. 

Current Actions: There are no changes 

being made to the form at this time. 

Type of Review: Emergency. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

200. 

Estimated Time per Respondent: 17 

hours, 19 minutes. 

Estimated Total Annual Burden 

Hours: 3,462. 

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: September 19, 2005. 

Glenn Kirkland, 

IRS Reports Clearance Officer. 

[FR Doc. 05–18993 Filed 9–22–05; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 8820 

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 

8820, Orphan Drug Credit. 

DATES: Written comments should be 

received on or before November 22, 

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,