6066 Federal Register / Vol. 70, No. 23 / Friday, February 4, 2005 / Notices 

event the United States cannot reach 

agreement with the European Union 

(EU) for adequate compensation owed 

under World Trade Organization (WTO) 

rules as a result of EU changes to its rice 

import regime. 

While the United States Government 

has actively sought a negotiated 

resolution of this issue, which would 

have alleviated the need to withdraw 

concessions, an agreement has not been 

reached. Therefore, in accordance with 

WTO rules, the United States has 

notified the WTO that it will withdraw 

substantially equivalent tariff 

concessions if an agreement is not 

reached before March 1. 

This notice provides the list of goods 

notified to the WTO on Friday, January 

28, 2005. 

Whenever a foreign country 

withdraws, suspends, or modifies the 

application of trade agreement 

obligations of benefit to the United 

States without granting adequate 

compensation, the President is 

authorized under section 125(c) of the 

Trade Act of 1974 (19 U.S.C. 2135) to 

proclaim such increased duties or other 

import restrictions as are appropriate to 

effect adequate compensation. In the 

event that the United States withdraws 

substantially equivalent tariff 

concessions on March 1, increases in 

the duties applied to the goods included 

in the list notified to the WTO would be 

effected pursuant to this authority.

FOR FURTHER INFORMATION CONTACT:

Sharon Sydow, Director for Agricultural 

Trade Policy, Office of the United States 

Trade Representative, 600 17th Street, 

NW., Washington, DC 20508; telephone 

(202) 395–6127.

Carmen Suro-Bredie, 

Chair, Trade Policy Staff Committee.

Attachment: List of Products Subject to 

Possible Withdrawal of Concessions in 

Response to European Union (EU) 

Changes to Its Rice Import Regime

HS code Product 

04031090 ................ Yogurt, not in dry form, whether or not flavored or containing add fruit or cocoa. 

04063085 ................ Processed cheese (incl. mixtures), nesoi, n/o 0.5% by wt. butterfat, not grated or powdered, subject to Ch4 U.S. note 23, 

not GN15. 

07052100 ................ Witloof chicory, fresh or chilled. 

07108065 ................ Brussels sprouts, uncooked or cooked by steaming or boiling in water, frozen, not reduced in size. 

08052000 ................ Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, fresh or dried. 

09042020 ................ Paprika, dried or crushed or ground. 

09102000 ................ Saffron. 

20019025 ................ Artichokes, prepared or preserved by vinegar or acetic acid. 

20032000 ................ Truffles, prepared or preserved otherwise than by vinegar or acetic acid. 

20049010 ................ Antipasto, prepared or preserved otherwise than by vinegar or acetic acid, frozen. 

20057050 ................ Olives (not green) in a saline solution, canned, not pitted. 

20057070 ................ Olives (not green), in a saline solution, in airtight containers of glass or metal but not canned. 

20057075 ................ Olives (not green) in a saline solution, not canned, nesoi. 

20059030 ................ Sauerkraut, prepared or preserved otherwise than by vinegar or acetic acid, not frozen. 

20087020 ................ Peaches (excluding nectarines), otherwise prepared or preserved, not elsewhere specified or Included. 

Note: The product descriptions supplied 

above for the items of the Harmonized Tariff 

Schedule of the United States (‘‘HTS’’) are for 

the convenience of the reader and are not 

intended to delimit in any way the scope of 

the products that would be subject to 

increased duties.

[FR Doc. 05–2196 Filed 2–3–05; 8:45 am] 

BILLING CODE 3190–W5–P

DEPARTMENT OF THE TREASURY

Submission for OMB Review; 

Comment Request 

January 25, 2005. 

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 1995, 

Public Law 104–13. 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 11000, 1750 

Pennsylvania Avenue, NW., 

Washington, DC 20220.

DATES: Written comments should be 

received on or before March 7, 2005 to 

be assured of consideration. 

Internal Revenue Service (IRS) 

OMB Number: 1545–1394. 

Form Number: IRS Form 1120–SF. 

Type of Review: Extension. 

Title: U.S. Income Tax Return for 

Settlement Funds (Under Section 468B). 

Description: Form 1120–SF is used by 

settlement funds to report income and 

taxes on earnings of the fund. The fund 

may be established by court order, a 

breach of contract, a violation of law, an 

arbitration panel, or the Environmental 

Protection Agency. The IRS uses Form 

1120–F to determine if income and 

taxes are correctly computed. 

Respondents: Business or other forprofit. 

Estimated Number of Respondents/

Recordkeepers: 1,000. 

Estimated Burden Hours Respondent/

Recordkeeper:

Recordkeeping—18 hr., 24 min. 

Learning about the law or the form—2 

hr., 49 min. 

Preparing the form—5 hr., 6 min. 

Copying, assembling, and sending the 

form to the IRS—32 min.

Frequency of response: Annually. 

Estimated Total Reporting/

Recordkeeping Burden: 26,880 hours.

OMB Number: 1545–1423. 

Regulation Project Number: PS–106–

91 Final. 

Type of Review: Extension. 

Title: State Housing Credit Ceiling 

and Other Rules Relating to the LowIncome Housing Credit. 

Description: The regulations provide 

the order in which credits are allocated 

from each State’s credit ceiling under 

section 422(h)(3) and the 

determination of which states qualify 

for credits from a National Pool of 

credits under section 42(h)(3)(D). 

Allocating agencies need this 

information to correctly allocate credits 

and determine National Pool eligibility. 

Respondents: Business or other forprofit, Individuals or households. Notfor-profit institutions, State, Local or 

Tribal Government. 

Estimated Number of Respondents:

110. 

Estimated Burden Hours Respondent:

2 hours, 30 minutes. 

Frequency of response: Other (one 

time per event). 

Federal Register / Vol. 70, No. 23 / Friday, February 4, 2005 / Notices 6067

Estimated Total Reporting Burden:

275 hours.

OMB Number: 1545–1478. 

Regulation Project Number: INTL–9–

95 Final. 

Type of Review: Extension. 

Title: Certain Transfers of Domestic 

Stock or Securities by U.S. Persons to 

Foreign Corporations. 

Description: Transfers of stock or 

securities by U.S. persons in tax-free 

transactions are treated as taxable 

transactions when the acquirer is a 

foreign corporation, unless an exception 

applies (section 367(a)). Under the 

regulations, no U.S. person will qualify 

for an exception unless the U.S. target 

company complies with certain 

reporting requirements. 

Respondents: Business or other forprofit. 

Estimated Number of Respondents:

100. 

Estimated Burden Hours Respondent:

10 hours. 

Frequency of Response: Other (once). 

Estimated Total Reporting Burden:

1,000 hours.

OMB Number: 1545–1634. 

Regulation Project Number: REG–

106902–98 Final. 

Type of Review: Extension. 

Title: Consolidated Returns—

Consolidated Overall Foreign Losses 

and Separate Limitation Losses. 

Description: The regulations provide 

guidance relating to the amount of 

overall foreign losses and separate 

limitation losses in the computation of 

the foreign tax credit. The regulations 

affect consolidated groups of 

corporations that compute the foreign 

tax credit limitation or that disposes of 

property used in a foreign trade or 

business. 

Respondents: Business or other forprofit. 

Estimated Number of Respondents:

2,000. 

Estimated Burden Hours Respondent:

1 hour, 30 minutes. 

Frequency of Response: On occasion. 

Estimated Total Reporting Burden:

3,000 hours.

OMB Number: 1545–1750. 

Form Number: IRS Form 8038–R. 

Type of Review: Extension. 

Title: Request for Recovery of 

Overpayments under Arbitrage Rebate 

Provisions. 

Description: Under Treasury 

Regulations section 1.148–3(i), bond 

issuers may recover an overpayment of 

arbitrage rebate paid to the United 

States under Internal Revenue Code 

section 148. Form 8038–R is used to 

request recovery of any overpayment of 

arbitrage rebate made under the 

arbitrage rebate provisions. 

Respondents: State, Local or Tribal 

Government. 

Estimated Number of Respondents/

Recordkeepers: 200. 

Estimated Burden Hours Respondent/

Recordkeeper:

Recordkeeping—5 hr., 44 min. 

Learning about the law or the form—3 

hr., 16 min. 

Preparing, copying, assembling, and 

sending the form to the IRS—3 hr., 30 

min.

Frequency of Response: On occasion. 

Estimated Total Reporting/

Recordkeeping Burden: 2,458 hours.

Clearance Officer: Paul H. Finger, 

Internal Revenue Service, Room 6516, 

1111 Constitution Avenue, NW., 

Washington, DC 20224, (202) 622–3634. 

OMB Reviewer: Joseph F. Lackey, Jr., 

Office of Management and Budget, 

Room 10235, New Executive Office 

Building, Washington, DC 20503, (202) 

395–7316.

Lois K. Holland, 

Treasury PRA Clearance Officer.

[FR Doc. 05–2167 Filed 2–3–05; 8:45 am] 

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Guidance to Federal Financial 

Assistance Recipients Regarding Title 

VI Prohibition Against National Origin 

Discrimination Affecting Limited 

English Proficient Persons

AGENCY: Department of the Treasury.

ACTION: Notice of final guidance.

SUMMARY: The Department of the 

Treasury is publishing its final policy 

guidance on the prohibition in Title VI 

of the Civil Rights Act of 1964 against 

national origin discrimination as it 

affects limited English proficient (LEP) 

persons. This policy guidance replaces 

policy guidance published March 7, 

2001 and republished on March 7, 2002. 

On December 22, 2003, the Department 

published proposed guidance for public 

comment. No comments were received.

FOR FURTHER INFORMATION CONTACT:

Pamela Proctor, Office of Equal 

Opportunity and Diversity, Department 

of the Treasury, 1750 Pennsylvania 

Avenue, NW., Room 8127 Washington, 

DC 20220; (202) 622–0324.

SUPPLEMENTARY INFORMATION: Title VI of 

the Civil Rights Act of 1964, 42 U.S.C. 

2000d, et seq. provides that no person 

shall be subjected to discrimination on 

the basis of race, color, or national 

origin under any program or activity 

that receives Federal financial 

assistance. 

Treasury’s initial guidance regarding 

Title VI was published on March 7, 

2001. See 66 FR 13829. The document 

was based on the policy guidance issued 

by the Department of Justice entitled 

‘‘Enforcement of Title VI of the Civil 

Rights Act of 1964—National Origin 

Discrimination Against Persons with 

Limited English Proficiency.’’ 65 FR 

50123 (August 16, 2000). 

On October 26, 2001 and January 11, 

2002, the Assistant Attorney General for 

Civil Rights issued to Federal 

departments and agencies guidance 

memoranda that reaffirmed the 

Department of Justice’s (DOJ) 

commitment to ensuring that federally 

assisted programs and activities fulfill 

their LEP responsibilities, and which 

clarified and answered certain questions 

raised regarding the August 16, 2000 

guidance. In furtherance of those 

memoranda, the Department of the 

Treasury republished its guidance for 

the purpose of obtaining additional 

public comment on March 7, 2002. See

67 FR 10477. 

On March 14, 2002, following 

republication of Treasury’s policy 

guidance, the Office of Management and 

Budget (OMB) issued a Report to 

Congress titled ‘‘Assessment of the Total 

Benefits and Costs of Implementing 

Executive Order No. 13166: Improving 

Access to Services for Persons with 

Limited English Proficiency.’’ Among 

other things, the Report recommended 

the adoption of uniform guidance by all 

Federal agencies, with flexibility to 

permit each agency to tailor its guidance 

to its specific customers. Consistent 

with this OMB recommendation, DOJ 

published LEP Guidance for DOJ 

recipients that was drafted and 

organized to also function as a model for 

similar guidance by other Federal 

agencies. See 67 FR 41455 (June 18, 

2002). To the extent appropriate, 

Treasury’s final guidance is consistent 

with the LEP guidance document 

published by DOJ. 

The text of the complete final 

guidance document appears below.

Dated: December 21, 2004. 

Jesus H. Delgado-Jenkins, 

Acting Assistant Secretary for Management.

I. Introduction 

Most individuals living in the United 

States read, write, speak and understand 

English. There are many individuals, 

however, for whom English is not their 

primary language. For instance, based 

on the 2000 census, over 26 million 

individuals speak Spanish and almost 7 

million individuals speak an Asian or 

Pacific Island language at home. If these 

individuals have a limited ability to