Federal Register / Vol. 79, No. 249 / Tuesday, December 30, 2014 / Notices 78565 

Honda has additionally informed 

NHTSA that it has corrected the 

noncompliance so that all future 

vehicles will comply with FMVSS No. 

138. 

In summation, Honda believes that 

the described noncompliance of its 

vehicles is inconsequential to motor 

vehicle safety, and that its petition, to 

exempt from providing recall 

notification of noncompliance as 

required by 49 U.S.C. 30118 and 

remedying the recall noncompliance as 

required by 49 U.S.C. 30120 should be 

granted. 

I. NHTSA’s Analysis and Decision 

Honda is petitioning NHTSA for 

exemption on the basis that the 

noncompliance is inconsequential to 

safety because the accessory wheels and 

tires have adequate load carrying 

capacity at the lower tire pressure of the 

17-inch OEM tires and because the 

handling and stability of the vehicle is 

not adversely affected at this lower 

pressure as confirmed by Honda’s own 

dynamic testing. Honda used similar 

arguments that were accepted by 

NHTSA in granting the Part 556 

exemption for the TPMS noncompliance 

involving certain 2008 and 2009 Honda 

Civics (see 77 FR 43145 on July 23, 

2012). 

NHTSA agrees with Honda that the 

accessory tires inflated to 230 kPa (33 

psi) that is the lower pressure for the 

OEM 17-inch tires will have adequate 

load carrying capacity to accommodate 

the maximum weight of the subject 

vehicles. Similar to the agency’s 

previous conclusion in responding to 

the Honda Civic petition and as 

required by FMVSS No. 110, the tire’s 

load ratings must be equal to or exceed 

the load applied when the vehicle is at 

its maximum loaded weight. FMVSS 

No. 110, section S4.2.1.1, states that, 

‘‘The vehicle maximum load on the tire 

shall not be greater than the applicable 

maximum load rating as marked on the 

sidewall of the tire.’’ According to 

Honda, for a 2011 or 2012 Acura TSX, 

each front tire would be required to 

support a maximum load of 546.6 

kilograms (1,207.2 lbs) to accommodate 

the GAWR of the front axle. Likewise, 

for each rear tire, a load rating of 514.9 

kilograms (1,135 lbs) or more would be 

needed to support the GAWR of the rear 

axle. 

Data from the Japan Automotive Tyre 

Manufacturers’ Association, a reference 

recognized in FMVSS No. 110, indicate 

that for each P225/45ZR 18 95Y 

accessory tire, the load rating is 

calculated to be 575 kilograms 

(1,268lbs) at the lower pressure of the 

original tires, 230 kPa (33psi). This load 

rating is greater than the highest (front) 

tire load on the affected vehicle based 

on the GAWR. Furthermore, the 

manufacturer of the optional tires would 

have to meet FMVSS No. 139 which 

specifies a low inflation pressure 

performance test in which the tires are 

loaded to the maximum tire load 

carrying capacity while underinflated to 

a pressure of only 140kPa (20 psi), 

which is less than the TPMS telltale 

activation pressure for the OEM tires of 

the subject vehicles. Therefore, adequate 

load carrying capacity remains for the 

accessory tires on these vehicles. 

Honda’s second argument is that the 

handling and stability of the subject 

vehicles are not adversely affected by 

the accessory tires and wheels. While 

NHTSA cannot confirm Honda’s inhouse results, we believe it is the 

responsibility of each vehicle 

manufacturer to maintain certification 

to all applicable FMVSSs for all 

optional equipment such as any wheels 

and tires it authorizes. Honda provided 

the 212 complete wheel sets to dealers 

with replacement vehicle tire placards 

as required by FMVSS No. 110, 

specifying the correct tire size and 

inflation pressure. It follows that Honda 

believed a vehicle so equipped would 

continue to comply with NHTSA’s 

safety standards. For example, the 

subject vehicles with the accessory 

wheel sets should continue to comply 

with the requirements of FMVSS No. 

126, Electronic stability control systems. 

In consideration of the foregoing, 

NHTSA has decided that Honda has met 

its burden of persuasion that the FMVSS 

No. 138 noncompliance is 

inconsequential to motor vehicle safety. 

Accordingly, Honda’s petition is hereby 

granted and Honda is exempted from 

the obligation of providing notification 

of, and a remedy for, that 

noncompliance under 49 U.S.C. 30118 

and 30120. 

NHTSA notes that the statutory 

provisions (49 U.S.C. 30118(d) and 

30120(h)) that permit manufacturers to 

file petitions for a determination of 

inconsequentiality allow NHTSA to 

exempt manufacturers only from the 

duties found in sections 30118 and 

30120, respectively, to notify owners, 

purchasers, and dealers of a defect or 

noncompliance and to remedy the 

defect or noncompliance. Therefore, this 

decision only apply to the subject 212 

subject vehicles that Honda no longer 

controlled at the time it determined that 

the noncompliance existed. However, 

the granting of this petition does not 

relieve vehicle distributors and dealers 

of the prohibitions on the sale, offer for 

sale, or introduction or delivery for 

introduction into interstate commerce of 

the noncompliant vehicles under their 

control after Honda notified them that 

the subject noncompliance existed. 

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

delegations of authority at 49 CFR 1.95 and 

501.8) 

Jeffrey M. Giuseppe, 

Acting Director, Office of Vehicle Safety 

Compliance. 

[FR Doc. 2014–30487 Filed 12–29–14; 8:45 am] 

BILLING CODE 4910–59–P 

DEPARTMENT OF THE TREASURY 

Submission for OMB Review; 

Comment Request 

December 23, 2014. 

The Department of the Treasury will 

submit the following information 

collection requests to the Office of 

Management and Budget (OMB) for 

review and clearance in accordance 

with the Paperwork Reduction Act of 

1995, Pub. L. 104–13, on or after the 

date of publication of this notice. 

DATES: Comments should be received on 

or before January 29, 2015 to be assured 

of consideration. 

ADDRESSES: Send comments regarding 

the burden estimate, or any other aspect 

of the information collection, including 

suggestions for reducing the burden, to 

(1) Office of Information and Regulatory 

Affairs, Office of Management and 

Budget, Attention: Desk Officer for 

Treasury, New Executive Office 

Building, Room 10235, Washington, DC 

20503, or email at OIRA_Submission@

OMB.EOP.gov and (2) Treasury PRA 

Clearance Officer, 1750 Pennsylvania 

Ave. NW., Suite 8140, Washington, DC 

20220, or email at PRA@treasury.gov. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submission(s) may be 

obtained by calling (202) 927–5331, 

email at PRA@treasury.gov, or the entire 

information collection request may be 

found at www.reginfo.gov. 

Internal Revenue Service (IRS) 

OMB Number: 1545–0928. 

Type of Review: Extension of a 

currently approved collection. 

Title: TD 9099—Disclosure of Relative 

Values of Optional Forms of Benefit. 

Abstract: This document contains 

final regulations that consolidate the 

content requirements applicable to 

explanations of qualified joint and 

survivor annuities and qualified 

preretirement survivor annuities 

payable under certain retirement plans, 

and specify requirements for disclosing 

the relative value of optional forms of 

benefit that are payable from certain 

retirement plans in lieu of a qualified 

mstockstill on DSK4VPTVN1PROD with NOTICES

78566 Federal Register / Vol. 79, No. 249 / Tuesday, December 30, 2014 / Notices 

joint and survivor annuity. These 

regulations affect plan sponsors and 

administrators, and participants in and 

beneficiaries of, certain retirement 

plans. 

Affected Public: Private Sector: 

Businesses or other for-profits. 

Estimated Annual Burden Hours: 

385,000. 

OMB Number: 1545–1920. 

Type of Review: Revision of a 

currently approved collection. 

Title: Repayment of a Federal 

Government Buyout and Possible 

Suspension of Severance Pay. 

Form: 12311. 

Abstract: Form 12311 outlines the 

regulations requiring those employees 

being rehired by the government and 

received a buyout from their previous 

job to make repayment of the buyout 

before they will be hired again. 

Affected Public: Individuals or 

Households. 

Estimated Annual Burden Hours: 530. 

OMB Number: 1545–1772. 

Type of Review: Revision of a 

currently approved collection. 

Title: User Fee for Employee Plan 

Determination Letter Request. 

Form: 8717. 

Abstract: The Omnibus Reconciliation 

Act of 1990 requires payment of a ‘‘user 

fee’’ with each application for a 

determination letter. Because of this 

requirement, the Form 8717 was created 

to provide filers the means to make 

payment and indicate the type of 

request. 

Affected Public: Private Sector: 

Businesses or other for-profits. 

Estimated Annual Burden Hours: 

445,770. 

OMB Number: 1545–0014. 

Type of Review: Extension of a 

currently approved collection. 

Title: Application for Registration for 

Certain Excise Tax Activities. 

Form: 637. 

Abstract: Form 637 is used to apply 

for excise tax registration. The 

registration applies to a person required 

to be registered under IRC section 4101 

for purposes of the federal excise tax on 

taxable fuel imposed by IRC 4041 and 

4081; and to certain manufacturers or 

sellers and purchasers that must register 

under IRC 4222 to be exempt from the 

excise tax on taxable articles. The data 

is used to determine if the applicant 

qualifies for exemption. Taxable fuel 

producers are required by IRC 4101 to 

register with the Service before 

incurring any tax liability. 

Affected Public: Private Sector: 

Businesses and other for-profits. 

Estimated Annual Burden Hours: 

27,020. 

OMB Number: 1545–1939. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Notice 2005–32—Notification 

Requirement for Transfer of Partnership 

Interest in Electing Investment 

Partnership (EIP). 

Abstract: The American Jobs Creation 

Act of 2004, Pub. L. 108–357, 118 Stat. 

1418 (the Act), was enacted on October 

22, 2004. The Treasury Department and 

the Internal Revenue Service intend to 

issue regulations implementing sections 

833 and 834 of the Act, which amended 

sections 704, 734, 743, and 6031 of the 

Internal Revenue Code. This notice 

provides interim procedures for 

partnerships and their partners to 

comply with the mandatory basis 

provisions of sections 734 and 743, as 

amended by the Act. This notice also 

provides interim procedures for electing 

investment partnerships (EIPs) and their 

partners to comply with sections 743(e) 

and 6031(f), as provided in section 

833(b) of the Act. 

Affected Public: Private Sector: 

Businesses and other for-profits. 

Estimated Annual Burden Hours: 

552,100. 

OMB Number: 1545–0967. 

Type of Review: Revision of a 

currently approved collection. 

Title: Declaration and Signature for 

Electronic and Magnetic Media Filing. 

Form: 8879–F. 

Abstract: The Form 8879–F is used to 

secure taxpayer signatures and 

declarations in conjunction with 

electronic and magnetic media filing of 

trust and fiduciary income tax returns 

and, if applicable, consent to electronic 

funds withdrawal. The form together 

with the electronic and magnetic media 

transmission will comprise the 

taxpayer’s income tax return. 

Affected Public: Private Sector: 

Businesses or other for-profits. 

Estimated Annual Burden Hours: 

2,164,379. 

OMB Number: 1545–1150. 

Type of Review: Revision of a 

currently approved collection. 

Title: Form 990–EZ—Short Form 

Return of Organization Exempt From 

Income Tax. 

Form: 990–EZ and schedules. 

Abstract: Form 990–EZ and schedules 

are needed to determine that IRS section 

501(a) tax- exempt organizations fulfill 

the operating conditions within the 

limitations of their tax exemption. IRS 

uses the information from this form to 

determine if the filers are operating 

within the rules of their exemption. 

Affected Public: Private Sector: Notfor-profit institutions. 

Estimated Annual Burden Hours: 

52,028,163. 

Dawn D. Wolfgang, 

Treasury PRA Clearance Officer. 

[FR Doc. 2014–30466 Filed 12–29–14; 8:45 am] 

BILLING CODE 4810–01–P 

DEPARTMENT OF THE TREASURY 

Submission for OMB Review; 

Comment Request 

December 22, 2014. 

The Department of the Treasury will 

submit the following information 

collection request to the Office of 

Management and Budget (OMB) for 

review and clearance in accordance 

with the Paperwork Reduction Act of 

1995, Public Law 104–13, on or after the 

date of publication of this notice. 

DATES: Comments should be received on 

or before January 29, 2015 to be assured 

of consideration. 

ADDRESSES: Send comments regarding 

the burden estimate, or any other aspect 

of the information collection, including 

suggestion for reducing the burden, to 

(1) Office of Information and Regulatory 

Affairs, Office of Management and 

Budget, Attention: Desk Officer for 

Treasury, New Executive Office 

Building, Room 10235, Washington, DC 

20503, or email at OIRA_Submission@

OMB.EOP.GOV and (2) Treasury PRA 

Clearance Officer, 1750 Pennsylvania 

Ave. NW., Suite 8140, Washington, DC 

20220, or email at PRA@treasury.gov. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submission(s) may be 

obtained by calling (202) 927–5331, 

email at PRA@treasury.gov, or the entire 

information collection request may be 

found at www.reginfo.gov. 

Internal Revenue Service 

OMB Number: 1545–0001. 

Type of Review: Extension of a 

currently cleared collection. 

Title: Employer’s Annual Railroad 

Retirement Tax Return. 

Form: CT–1, CT–1X. 

Abstract: Railroad employers are 

required to file an annual return to 

report employer and employee Railroad 

Retirement Tax Act (RRTA). Form CT– 

1 is used for this purpose. IRS uses the 

information to insure that the employer 

has paid the correct tax. 

Affected Public: Private sector: 

Businesses or other for-profit 

institutions. 

Estimated Total Burden Hours: 

39,455. 

OMB Number: 1545–0096. 

Type of Review: Extension of a 

currently cleared collection. 

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