Notices. Notice of meeting and public workshop

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BILLING CODE 4910-60-P DEPARTMENT OF TRANSPORTATION Pipeline and Hazardous Materials Safety Administration [Docket No. PHMSA-98-4470] Pipeline Safety: Meetings of the Technical Pipeline Safety Standards Committee and the Technical Hazardous Liquid Pipeline Safety Standards Committee AGENCY: Pipeline and Hazardous Materials Safety Administration (PHMSA), U.S. Department of Transportation (DOT). ACTION: Notice of meeting and public workshop. SUMMARY: This notice announces public meetings of PHMSA's Technical Pipeline Safety Standards Advisory Committee (TPSSC) and Technical Hazardous Liquid Pipeline Safety Standards Committee (THLPSSC).

The committees will discuss regulatory issues independently and in joint session. Each committee will vote on one regulatory proposal. The THLPSSC will vote on a proposal to extend pipeline safety regulations to the unregulated hazardous liquid gathering lines and low-stress pipelines. The TPSSC will vote on a proposal to relax regulatory requirements governing public awareness programs conducted by operators of master meter systems and certain operators of petroleum gas systems.

PHMSA will also conduct a public workshop to discuss the possible use of special permits to allow variance from the seven-year reassessment interval required as part of a gas transmission integrity management program. DATES: The meetings will be on Wednesday, April 25 and Thursday, April 26, 2007, from 8:30 a.m. to 5 p.m. EST. ADDRESSES: The committees will meet at the Washington Marriott, 1221 22nd Street, NW., Washington, DC 20037. The phone number for reservations at the hotel is 202-872-1500.

Attendees staying at the hotel must make reservations as soon as possible. FOR FURTHER INFORMATION CONTACT: For additional information regarding this meeting contact Cheryl Whetsel at

(202)366-4431, or by e-mail at *cheryl.whetsel@dot.gov* . SUPPLEMENTARY INFORMATION: I. Meeting Details Members of the public may attend the meetings. Lodging is available at the Washington Marriott, 1221 22nd Street, NW., Washington, DC 20037. The phone number for reservations is 202-872-1500. The hotel will give priority to the Committee members and to the State Pipeline Safety Representatives for rooms blocked under “DOT Technical Advisory Committee Meetings.” PHMSA will post any additional information or changes on its Web page ( *http://www.phmsa.dot.gov* ) approximately 15 days before the meeting date. Members of the public who want to make an oral statement should notify Cheryl Whetsel before April 18. The presiding officer at the meeting may deny any request to present an oral statement and may limit the time of any presentation. Comments should reference Docket No. PHMSA-98-4470 and may be submitted in the following ways: • *DOT Web Site:* *http://dms.dot.gov* . To submit comments on the DOT electronic docket site, click “Comment/Submissions,” click “Continue,” fill in the requested information, click “Continue,” enter your comment, then click “Submit.” • *Fax:* 1-202-493-2251. • *Mail:* Docket Management System: U.S. Department of Transportation, 400 Seventh Street, SW., Nassif Building, Room PL-401, Washington, DC 20590-0001. • *Hand Delivery:* DOT Docket Management System; Room PL-401 on the plaza level of the Nassif Building, 400 Seventh Street, SW., Washington, DC between 9 a.m. and 5 p.m., Monday through Friday, except Federal holidays. • *E-Gov Web Site: http://www.regulations.gov* . This site allows the public to enter comments on any **Federal Register** notice issued by any agency. *Instructions:* Identify the docket number, PHMSA-98-4470, at the beginning of your comments. If you submit your comments by mail, submit two copies. If you wish to receive confirmation that PHMSA received your comments, include a self-addressed stamped postcard. Internet users may submit comments at *http://www.regulations.gov* , and may access all comments received by DOT at http://dms.dot.gov by performing a simple search for the docket number. Note: All comments will be posted without changes or edits to *http://dms.dot.gov* , including any personal information provided. *Privacy Act Statement:* Anyone may search the electronic form of all comments received for any of our dockets. You may review DOT's complete Privacy Act Statement in the **Federal Register** published on April 11, 2000 (65 FR 19477) or you may visit *http://dms.dot.gov* . *Information on Services for Individuals with Disabilities:* For information on facilities or services for individuals with disabilities, or to request special assistance at the meeting, please contact Cheryl Whetsel at

(202)366-4431 by April 18, 2007. II. Committee Background The TPSSC and the THLPSSC are statutorily mandated advisory committees that advise PHMSA on proposed safety standards for gas and hazardous liquid pipelines. The TPSSC and the THLPSSC are established under section 10(a)

(2)of the Federal Advisory Committee Act (Pub. L. 92-463, 5 U.S.C. App. 1) and the pipeline safety law (49 U.S.C. Chap. 601). Each committee consists of 15 members—five each representing government, industry, and the public. The pipeline safety law requires PHMSA to seek the TPSSC's or the THLPSSC's advice on the reasonableness, cost-effectiveness, and practicability of each proposed pipeline safety standard. The pipeline safety law also requires PHMSA to submit the cost-benefit analysis and risk assessment information associated with the proposed standard to the appropriate committee. The committees evaluate the merits of the data and, when appropriate, provide recommendations on the adequacy of the analyses. III. Preliminary Meeting Schedule On Wednesday, April 25, the THLPSSC will discuss and vote on a proposal to extend pipeline safety regulations to the unregulated hazardous liquid gathering lines and low-stress pipelines and, if available, on a supplemental proposal PHMSA is developing. The THLPSSC discussed the proposal and potential changes needed to address the requirements of the Pipeline Integrity, Protection, Enforcement and Safety Act of 2006 (PIPES Act) at its last meeting on February 12, 2007. The committees will meet in joint session following conclusion of the THLPSSC meeting. Committees will discuss PHMSA's strategic plan and how PHMSA is including PIPES Act direction in moving forward on initiatives underway. Among the topics discussed will be underground damage prevention, including civil penalty enforcement authority; status of compliance with public awareness requirements; and development of criteria for community grants. On Thursday, April 26, PHMSA will conduct a public meeting to discuss how to handle anticipated requests for variance from the seven-year reassessment interval required as part of a gas transmission integrity management program. The method under consideration is the use of PHMSA's authority to grant special permits allowing variance from regulatory requirements. Following conclusion of the public meeting, the TPSSC will discuss and vote on a proposal to relax regulatory requirements governing public awareness programs conducted by operators of master meter systems and certain operators of petroleum gas systems. Authority: 49 U.S.C. 60102, 60115. Issued in Washington, DC on March 19, 2007. Jeffrey D. Wiese, Acting Associate Administrator for Pipeline Safety. [FR Doc. E7-5407 Filed 3-22-07; 8:45 am] BILLING CODE 4910-60-P DEPARTMENT OF TRANSPORTATION Surface Transportation Board [STB Ex Parte No. 290 (Sub-No. 5) (2007-2)] Quarterly Rail Cost Adjustment Factor AGENCY: Surface Transportation Board, DOT. ACTION: Approval of rail cost adjustment factor. SUMMARY: The Board has approved the second quarter 2007 rail cost adjustment factor

(RCAF)and cost index filed by the Association of American Railroads. The second quarter 2007 RCAF (Unadjusted) is 1.147. The second quarter 2007 RCAF (Adjusted) is 0.537. The second quarter 2007 RCAF-5 is 0.511. DATES: *Effective Date:* April 1, 2007. FOR FURTHER INFORMATION CONTACT: Mac Frampton,

(202)245-0317. [Federal Information Relay Service

(FIRS)for the hearing impaired: 1-800-877-8339.] SUPPLEMENTARY INFORMATION: Additional information is contained in the Board's decision, which is available on our Web site *http://www.stb.dot.gov.* To purchase a copy of the full decision, write to, e-mail or call the Board's contractor, ASAP Document Solutions; 9332 Annapolis Rd., Suite 103, Lanham, MD 20706; e-mail *asapdc@verizon.net* ; phone

(202)306-4004. [Assistance for the hearing impaired is available through FIRS: 1-800-877-8339.] This action will not significantly affect either the quality of the human environment or energy conservation. Pursuant to 5 U.S.C. 605(b), we conclude that our action will not have a significant economic impact on a substantial number of small entities within the meaning of the Regulatory Flexibility Act. Decided: March 16, 2007. By the Board, Chairman Nottingham, Vice Chairman Buttrey and Commissioner Mulvey. Vernon A. Williams, Secretary. [FR Doc. E7-5338 Filed 3-22-07; 8:45 am] BILLING CODE 4915-01-P DEPARTMENT OF TRANSPORTATION Surface Transportation Board [STB Docket No. AB-1006X] New York & Greenwood Lake Railway—Abandonment Exemption—in Passaic, Passaic County, NJ New York & Greenwood Lake Railway

(NYGL)has filed a notice of exemption under 49 CFR part 1152, subpart F— *Exempt Abandonments* to abandon an approximately .7-mile line of railroad between milepost 1.1, near the intersection of South and Fourth Streets, and the end of the line at milepost 1.8, near the intersection of Canal and Monroe Streets, in Passaic, Passaic County, NJ. NYGL has certified that:

(1)No local or overhead traffic has moved over the line for at least 2 years;

(2)overhead traffic, if there were any, could be rerouted over other lines;

(3)no formal complaint filed by a user of rail service on the line (or by a State or local government entity acting on behalf of such user) regarding cessation of service over the line either is pending with the Surface Transportation Board or with any U.S. District Court or has been decided in favor of complainant within the 2-year period; and

(4)the requirements at 49 CFR 1105.7 (environmental reports), 49 CFR 1105.8 (historic reports), 49 CFR 1105.11 (transmittal letter), 49 CFR 1105.12 (newspaper publication), and 49 CFR 1152.50(d)(1) (notice to governmental agencies) have been met. As a condition to this exemption, any employee adversely affected by the abandonment shall be protected under *Oregon Short Line R. Co.—Abandonment—Goshen,* 360 I.C.C. 91 (1979). To address whether this condition adequately protects affected employees, a petition for partial revocation under 49 U.S.C. 10502(d) must be filed. Provided no formal expression of intent to file an offer of financial assistance

(OFA)has been received, this exemption will be effective on April 24, 2007, unless stayed pending reconsideration. 1 Petitions to stay that do not involve environmental issues, 2 formal expressions of intent to file an OFA under 49 CFR 1152.27(c)(2), 3 and trail use/rail banking requests under 49 CFR 1152.29 must be filed by April 2, 2007. Petitions to reopen or requests for public use conditions under 49 CFR 1152.28 must be filed by April 12, 2007, with: Surface Transportation Board, 395 E Street SW., Washington, DC 20423-0001. 1 The earliest this transaction may be consummated is April 24, 2007. NYGL has originally indicated a consummation date of April 20, 2007. NYGL has been informed by a Board staff member that consummation may not place until April 24, 2007. 2 The Board will grant a stay if an informed decision on environmental issues (whether raised by a party or by the Board's Section of Environmental Analysis

(SEA)in its independent investigation) cannot be made before the exemption's effective date. *See Exemption of Out-of-Service Rail Lines,* 5 I.C.C.2d 377 (1989). Any request for a stay should be filed as soon as possible so that the Board may take appropriate action before the exemption's effective date. 3 Each OFA must be accompanied by the filing fee, which currently is set at $1,300. *See* 49 CFR 1002.2(f)(25). A copy of any petition filed with the Board should be sent to NYGL's representative: Fritz R. Kahn, Fritz R. Kahn, P.C., 1920 N Street, NW. (8th fl.), Washington, DC 20036-1601. If the verified notice contains false or misleading information, the exemption is void *ab initio* . NYGL has filed a combined environmental and historic report which addresses the effects, if any, of the abandonment on the environment and historic resources. SEA will issue an environmental assessment

(EA)by March 30, 2007. Interested persons may obtain a copy of the EA by writing to SEA (Suite 1100, Surface Transportation Board, Washington, DC 20423-0001) or by calling SEA, at

(202)245-0305. [Assistance for the hearing impaired is available through the Federal Information Relay Service

(FIRS)at 1-800-877-8339.] Comments on environmental and historic preservation matters must be filed within 15 days after the EA becomes available to the public. Environmental, historic preservation, public use, or trail use/rail banking conditions will be imposed, where appropriate, in a subsequent decision. Pursuant to the provisions of 49 CFR 1152.29(e)(2), NYGL shall file a notice of consummation with the Board to signify that it has exercised the authority granted and fully abandoned the line. If consummation has not been effected by NYGL's filing of a notice of consummation by March 23, 2008, and there are no legal or regulatory barriers to consummation, the authority to abandon will automatically expire. Board decisions and notices are available on our Web site at *http://www.stb.dot.gov* . Decided: March 16, 2007. By the Board, Joseph H. Dettmar, Acting Director, Office of Proceedings. Vernon A. Williams, Secretary. [FR Doc. E7-5250 Filed 3-22-07; 8:45 am] BILLING CODE 4915-01-P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 5500 and Schedules 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 5500 and Schedules, Annual Return/ Report of Employee Benefit Plan. DATES: Written comments should be received on or before May 22, 2007 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:* Annual Return/Report of Employee Benefit Plan. *OMB Number:* 1545-1610. *Form Number:* 5500 and Schedules. *Abstract:* Form 5500 is an annual information return filed by employee benefit plans. The IRS uses this information to determine if the plan appears to be operating properly as required under the law or whether the plan should be audited. *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:* Business or other for-profit organizations, individuals and households, not-for-profit institutions, and farms. *Estimated Number of Respondents:* 1,139,244. *Estimated Time per Respondent:* 3 hours; 47 minutes. *Estimated Total Annual Burden Hours:* 4,412,302. 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: March 12, 2007. Glenn Kirkland, IRS Reports Clearance Officer. [FR Doc. E7-5273 Filed 3-22-07; 8:45 am] BILLING CODE 4830-01-P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 8855 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 8855, Election To Treat a Qualified Revocable Trust as Party of an Estate. DATES: Written comments should be received on or before May 22, 2007 to be assured of consideration. ADDRESSES: Direct all written comments to Glenn 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 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:* Election To Treat a Qualified Revocable Trust as Party of an Estate. *OMB Number:* 1545-1881. *Form Number:* 8855. *Abstract:* Form 8855 is used to make a section 645 election that allows a qualified revocable trust to be treated and taxed (for income tax purposes) as part of its related estate during the election period. *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:* Business or other for-profit organizations. *Estimated Number of Respondents:* 5,000. *Estimated Time per Respondent:* 5 hours, 38 minutes. *Estimated Total Annual Burden Hours:* 28,200. 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: March 7, 2007. Glenn Kirkland, IRS Reports Clearance Officer. [FR Doc. E7-5274 Filed 3-22-07; 8:45 am] BILLING CODE 4830-01-P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 1118 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 1118, Foreign Tax Credit-Corporations. DATES: Written comments should be received on or before May 22, 2007 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:* Foreign Tax Credit-Corporations. *OMB Number:* 1545-0122. *Form Number:* 1118. *Abstract:* Form 1118 and separate Schedules I and J are used by domestic and foreign corporations to claim a credit for taxes paid to foreign countries. The IRS uses Form 1118 and related schedules to determine if the corporation has computed the foreign tax credit correctly. *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:* Business or other for-profit organizations. *Estimated Number of Respondents:* 30,950. *Estimated Time per Respondents:* 130 hours, 16 minutes. *Estimated Total Annual Burden Hours:* 4,031,736. 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: March 8, 2007. Glenn Kirkland, IRS Reports Clearance Officer. [FR Doc. E7-5275 Filed 3-22-07; 8:45 am] BILLING CODE 4830-01-P DEPARTMENT OF THE TREASURY Internal Revenue Service [REG-209020-86] 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 an existing notice of proposed rulemaking and temporary regulation, REG-209020-86 (TD 8210), Foreign Tax Credit; Notification and Adjustment Due to Foreign Tax Redeterminations (§§ 1.905-3T, 1.905-4T, 1.905-5T and 301.6689-IT). DATES: Written comments should be received on or before May 22, 2007 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 regulations 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:* Foreign Tax Credit; Notification and Adjustment Due to Foreign Tax Redeterminations. *OMB Number:* 1545-1056. *Regulation Project Number:* REG-209020-86 (formerly INTL-61-86). *Abstract:* This regulation relates to a taxpayer's obligation under section 905(c) of the Internal Revenue Code to file notification of a foreign tax redetermination, to make adjustments to a taxpayer's pools of foreign taxes and earnings and profits, and the imposition of the civil penalty for failure to file such notice or report such adjustments. *Current Actions:* There is no change to this existing regulation. *Type of Review:* Extension of currently approved collection. *Affected Public:* Individuals and business or other for-profit organizations. *Estimated Number of Respondents:* 10,000. *Estimated Time per Respondent:* 1 hour. *Estimated Total Annual Burden Hours:* 10,000. 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: March 7, 2007. Glenn Kirkland, IRS Reports Clearance Officer. [FR Doc. E7-5276 Filed 3-22-07; 8:45 am] BILLING CODE 4830-01-P DEPARTMENT OF THE TREASURY Internal Revenue Service [FI-3-91] 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 an existing final regulation, FI-34-91 (TD 8456), Capitalization of Certain Policy Acquisition Expenses (§§ 1.848-2(g)(8), 1.848-2(h)(3) and 1.848-2(i)(4)). DATES: Written comments should be received on or before May 22, 2007 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 regulations 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:* Capitalization of Certain Policy Acquisition Expenses. *OMB Number:* 1545-1287. *Regulation Project Number:* FI-3-91. *Abstract:* Internal Revenue Code section 848 provides that insurance companies' must capitalize “specified policy acquisition expenses.” In lieu of identifying the categories of expenses that must be capitalized, section 848 requires that a company capitalize an amount of otherwise deductible expenses equal to specified percentages of net premiums with respect to certain types of insurance contracts. Insurance companies that enter into reinsurance agreements must determine the amounts to be capitalized under those agreements consistently. This regulation provides elections to permit the parties to a reinsurance agreement to shift the burden of capitalization for their mutual benefit. *Current Actions:* There is no change to these existing regulations. *Type of Review:* Extension of a currently approved collection. *Affected Public:* Business or other for-profit organizations. *Estimated Number of Respondents:* 2,070. *Estimated Time per Respondent:* 1 hr. *Estimated Total Annual Burden Hours:* 2,070. 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: March 7, 2007. Glenn Kirkland, IRS Reports Clearance Officer. [FR Doc. E7-5278 Filed 3-22-07; 8:45 am] BILLING CODE 4830-01-P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 5498 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 5498, IRA Contribution Information. DATES: Written comments should be received on or before May 22, 2007 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:* IRA Contribution Information. *OMB Number:* 1545-0747. *Form Number:* 5498. *Abstract:* Form 5498 is used by trustees and issuers to report contributions to, and the fair market value of, an individual retirement arrangement (IRA). The information on the form will be used by IRS to verify compliance with the reporting rules under regulation section 1.408-5 and to verify that the participant in the IRA has made the contribution for which he or she is taking a deduction. *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:* Business or other for-profit organizations. *Estimated Number of Respondents:* 81,208,141. *Estimated Time per Respondent:* 20 minutes. *Estimated Total Annual Burden Hours:* 16,241,629. 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: March 7, 2007. Glenn Kirkland, IRS Reports Clearance Officer. [FR Doc. E7-5279 Filed 3-22-07; 8:45 am] BILLING CODE 4830-01-P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 706 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 706, United States Estate (and Generation-Skipping Transfer) Tax Return. DATES: Written comments should be received on or before May 22, 2007 to be assured of consideration. ADDRESSES: Direct all written comments to Glenn 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 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:* United States Estate (and Generation-Skipping Transfer) Tax Return. *OMB Number:* 1545-0015. *Form Number:* 706. *Abstract:* Form 706 is used by executors to report and compute the Federal estate tax imposed by Internal Revenue Code section 2001 and the Federal generation-skipping transfer

(GST)tax imposed by Code section 2601. The IRS uses the information on the form to enforce the estate and GST tax provisions of the Code and to verify that the taxes have been properly computed. *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 or households and business or other for-profit organizations. *Estimated Number of Respondents:* 117,000. *Estimated Time per Respondent:* 17 hours, 2 minutes. *Estimated Total Annual Burden Hours:* 2,028,430. 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: March 7, 2007. Glenn Kirkland, IRS Reports Clearance Officer. [FR Doc. E7-5280 Filed 3-22-07; 8:45 am] BILLING CODE 4830-01-P DEPARTMENT OF THE TREASURY Internal Revenue Service [PS-25-94] 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 an existing final regulation, PS-25-94 (TD 8686), Requirements to Ensure Collection of Section 2056A Estate Tax (§ 20.2056A-2). DATES: Written comments should be received on or before May 22, 2007 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 regulations 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:* Requirements to Ensure Collection of Section 2056A Estate Tax. *OMB Number:* 1545-1443. *Regulation Project Number:* PS-25-94. *Abstract:* This regulation provides guidance relating to the additional requirements necessary to ensure the collection of the estate tax imposed under Internal Revenue Code section 2056A(b) with respect to taxable events involving qualified domestic trusts (QDOT'S). In order to ensure collection of the tax, the regulation provides various security options that may be selected by the trust and the requirements associated with each option. In addition, under certain circumstances the trust is required to file an annual statement with the IRS disclosing the assets held by the trust. *Current Actions:* There is no change to this existing regulation. *Type of Review:* Extension of a currently approved collection. *Affected Public:* Individuals or households. *Estimated Number of Respondents:* 4,390. *Estimated Time per Respondent:* 1 hour, 23 minutes. *Estimated Total Annual Burden Hours:* 6,070. 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: March 7, 2007. Glenn Kirkland, IRS Reports Clearance Officer. [FR Doc. E7-5282 Filed 3-22-07; 8:45 am] BILLING CODE 4830-01-P DEPARTMENT OF THE TREASURY Internal Revenue Service [PS-74-89] 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 an existing final regulation, PS-74-89 (TD 8282), Election of Reduced Research Credit (§ 1.280C-4). DATES: Written comments should be received on or before May 22, 2007 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 regulations 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:* Election of Reduced Research Credit. *OMB Number:* 1545-1155. *Regulation Project Number:* PS-74-89. *Abstract:* This regulation relates to the manner of making an election under section 280C(3) of the Internal Revenue Code. This election enables a taxpayer to claim a reduced income tax credit for increasing research activities and thereby avoid a reduction of the section 174 deduction for research and experimental expenditures. *Current Actions:* There is no change to this existing regulation. *Type of Review:* Extension of a currently approved collection. *Affected Public:* Individuals and business or other for-profit organizations. *Estimated Number of Respondents:* 200. *Estimated Time per Respondent:* 15 minutes. *Estimated Total Annual Burden Hours:* 50. 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: March 7, 2007. Glenn Kirkland, IRS Reports Clearance Officer. [FR Doc. E7-5286 Filed 3-22-07; 8:45 am] BILLING CODE 4830-01-P DEPARTMENT OF THE TREASURY Internal Revenue Service [Regulation Section 601.601] 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 an existing final regulation, regulation section 601.601, Rules and Regulations. DATES: Written comments should be received on or before May 22, 2007 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 regulations 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:* Rules and Regulations. *OMB Number:* 1545-0800. *Regulation Project Number:* Regulation section 601.601. *Abstract:* Persons wishing to speak at a public hearing on a proposed rule must submit written comments and an outline within prescribed time limits, for use in preparing agendas and allocating time. Persons interested in the issuance, amendment, or repeal of a rule may submit a petition for this. IRS considers the petitions in it deliberations. *Current Actions:* There is no change to this existing regulation. *Type of Review:* Extension of a currently approved collection. *Affected Public:* Individuals or households and business or other for-profit organizations, not-for-profit institutions, farms, and Federal, State, local or tribal governments. *Estimated Number of Respondents:* 600. *Estimated Time per Respondent:* 1 hour, 30 minutes. *Estimated Total Annual Burden Hours:* 900. 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: March 8, 2007. Glenn Kirkland, IRS Reports Clearance Officer. [FR Doc. E7-5287 Filed 3-22-07; 8:45 am] BILLING CODE 4830-01-P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Forms 211 and 211(SP) 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 211, Application for Reward for Original Information, and Form 211(SP) Solicitud de Recompensa por Informacion Original. DATES: Written comments should be received on or before May 22, 2007 to be assured of consideration. ADDRESSES: Direct all written comments to Glenn 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 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:* Form 211, Application for Reward for Original Information, and Form 211(SP) Solicitud de Recompensa por Informacion Original. *OMB Number:* 1545-0409. *Forms Number:* Forms 211 and 211(SP). *Abstract:* Forms 211 and 211(SP) are the official application forms used by persons requesting rewards for submitting information concerning alleged violations of the tax laws by other persons. Such rewards are authorized by Internal Revenue Code section 7623. The data is used to determine and pay rewards to those persons who voluntarily submit information. *Current Actions:* There are no changes being made to the forms at this time. *Type of Review:* Extension of a currently approved collection. *Affected Public:* Individuals or households. *Estimated Number of Responses:* 11,200. *Estimated Time per Response:* 15 minutes. *Estimated Total Annual Burden Hours:* 2,800. 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: March 6, 2007. Glenn Kirkland, IRS Reports Clearance Officer. [FR Doc. E7-5289 Filed 3-22-07; 8:45 am] BILLING CODE 4830-01-P DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 1 Taxpayer Advocacy Panel (Including the States of New York, Connecticut, Massachusetts, Rhode Island, New Hampshire, Vermont and Maine) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice. SUMMARY: An open meeting of the Area 1 Taxpayer Advocacy Panel will be conducted (via teleconference). The Taxpayer Advocacy Panel is soliciting public comments, ideas and suggestions on improving customer service at the Internal Revenue Service. DATES: The meeting will be held Tuesday, April 17, 2007. FOR FURTHER INFORMATION CONTACT: Audrey Y. Jenkins at 1-888-912-1227 (toll-free), or 718-488-2085 (non toll-free). SUPPLEMENTARY INFORMATION: An open meeting of the Area 1 Taxpayer Advocacy Panel will be held Tuesday, April 17, 2007 from 9 a.m. ET to 10 a.m. ET via a telephone conference call. Individual comments will be limited to 5 minutes. If you would like to have the TAP consider a written statement, please call 1-888-912-1227 or 718-488-2085, or write Audrey Y. Jenkins, TAP Office, 10 MetroTech Center, 625 Fulton Street, Brooklyn, NY 11201. Due to limited conference lines, notification of intent to participate in the telephone conference call meeting must be made with Audrey Y. Jenkins. Ms. Jenkins can be reached at 1-888-912-1227 or 718-488-2085, or post comments to the Web site: *http://www.improveirs.org* . The agenda will include various IRS issues. Dated: March 15, 2007. John Fay, Acting Director, Taxpayer Advocacy Panel. [FR Doc. E7-5288 Filed 3-22-07; 8:45 am] BILLING CODE 4830-01-P DEPARTMENT OF THE TREASURY Internal Revenue Service Art Advisory Panel—Notice of Availability of Report of 2006 Closed Meetings AGENCY: Internal Revenue Service, Treasury. ACTION: Notice. SUMMARY: Pursuant to 5 U.S.C. app. I section 10(d), of the Federal Advisory Committee Act, and 5 U.S.C. 552b, the Government in the Sunshine Act, a report summarizing the closed meeting activities of the Art Advisory Panel during 2006 has been prepared. A copy of this report has been filed with the Assistant Secretary of the Treasury for Management. DATES: *Effective Date:* This notice is effective March 23, 2007. ADDRESSES: The report is available for public inspection and requests for copies should be addressed to: Internal Revenue Service, Freedom of Information Reading Room, Room 1621, 1111 Constitution Avenue, NW., Washington, DC 20224, telephone number

(202)622-5164 (not a toll free number). The report is also available at *http://www.irs.gov* . FOR FURTHER INFORMATION CONTACT: Karen Carolan, AP:ART, Internal Revenue Service/Appeals, 1099 14th Street, NW., Washington, DC 20005, telephone

(202)435-5609 (not a toll free telephone number). SUPPLEMENTARY INFORMATION: The Commissioner of Internal Revenue has determined that this document is not a major rule as defined in Executive Order 12291 and that a regulatory impact analysis therefore, is not required. Neither does this document constitute a rule subject to the Regulatory Flexibility Act (5 U.S.C. Chapter 6). Mark W. Everson, Commissioner of Internal Revenue. [FR Doc. E7-5283 Filed 3-22-07; 8:45 am] BILLING CODE 4830-01-P DEPARTMENT OF VETERANS AFFAIRS Compensation Cost-of-Living Adjustments for Service-Connected Benefits AGENCY: Department of Veterans Affairs. ACTION: Notice. SUMMARY: As required by the Veterans' Compensation Cost-of-Living Adjustment Act of 2006, Public Law 109-361, the Department of Veterans Affairs

(VA)is hereby giving notice of adjustments in certain benefit rates. These adjustments affect the compensation and dependency and indemnity compensation

(DIC)programs. DATES: These adjustments are effective December 1, 2006, the date provided by Public Law 109-361. FOR FURTHER INFORMATION CONTACT: Lyric Collier, Program Analyst, Compensation and Pension Service (212A), Veterans Benefits Administration, Department of Veterans Affairs, 810 Vermont Avenue, NW., Washington, DC 20420,

(202)273-7212. SUPPLEMENTARY INFORMATION: Section 2 of Public Law 109-361 provides for an increase in each of the rates in sections 1114, 1115(1), 1162, 1311, 1313, and 1314 of title 38, United States Code. VA is required to increase these benefit rates by the same percentage as increases in the benefit amounts payable under title II of the Social Security Act. In computing increased rates in the cited title 38 sections, fractions of a dollar are rounded down to the nearest dollar. The increased rates are required to be published in the **Federal Register** . The Social Security Administration has announced that there will be a 3.3 percent cost-of-living increase in Social Security benefits. Therefore, applying the same percentage, the following rates for VA compensation and DIC programs will be effective December 1, 2006: Disability Compensation (38 U.S.C. 1114) Disability evaluation Percent Monthly rate 10 $115 20 225 30 348 40 501 50 712 60 901 70 1,135 80 1,319 90 1,483 100 2,471 (38 U.S.C. 1114(k) through (s)): 38 U.S.C. 1114(k) 89; 3,075; 89; 4,313 38 U.S.C. 1114(l) 3,075 38 U.S.C. 1114(m) 3,392 38 U.S.C. 1114(n) 3,860 38 U.S.C. 1114(o) 4,313 38 U.S.C. 1114(p) 4,313 38 U.S.C. 1114(r) 1,851; 2,757 38 U.S.C. 1114(s) 2,766 ADDITIONAL COMPENSATION FOR DEPENDENTS (38 U.S.C. 1115(1)) 38 U.S.C. 1115(1): 38 U.S.C. 1115(1)(A) $139 38 U.S.C. 1115(1)(B) 240; 70 38 U.S.C. 1115(1)(C) 94; 70 38 U.S.C. 1115(1)(D) 112 38 U.S.C. 1115(1)(E) 265 38 U.S.C. 1115(1)(F) 222 CLOTHING ALLOWANCE (38 U.S.C. 1162) $662 per year DIC TO A SURVIVING SPOUSE (38 U.S.C. 1311) Pay Grade: E-1 $1,067 E-2 1,067 E-3 1,067 E-4 1,067 E-5 1,067 E-6 1,067 E-7 1,104 E-8 1,165 E-9(1) 1,215 W-1 1,128 W-2 1,172 W-3 1,207 W-4 1,276 O-1 1,128 O-2 1,165 O-3 1,246 O-4 1,319 O-5 1,452 O-6 1,637 O-7 1,768 O-8 1,941 O-9 2,076 O-10(2) 2,276

(1)If the veteran served as sergeant major of the Army, senior enlisted advisor of the Navy, chief master sergeant of the Air Force, sergeant major of the Marine Corps, or master chief petty officer of the Coast Guard, the surviving spouse's monthly rate is $1,312.

(2)If the veteran served as Chairman or Vice Chairman of the Joint Chiefs of Staff, Chief of Staff of the Army, Chief of Naval Operations, Chief of Staff of the Air Force, Commandant of the Marine Corps, or Commandant of the Coast Guard, the surviving spouse's monthly rate is $2,443. DIC to a Surviving Spouse (38 U.S.C. 1311(a) Through (d)) Monthly rate 38 U.S.C. 1311(a) through (d): 38 U.S.C. 1311(a)(1) 1,067 38 U.S.C. 1311(a)(2) 228 38 U.S.C. 1311(b) 265 38 U.S.C. 1311(c) 265 38 U.S.C. 1311(d) 126 DIC to Children (38 U.S.C. 1313) 38 U.S.C. 1313: 38 U.S.C. 1313(a)(1) $452 38 U.S.C. 1313(a)(2) 649 38 U.S.C. 1313(a)(3) 846 38 U.S.C. 1313(a)(4) 846; 162 SUPPLEMENTAL DIC TO CHILDREN (38 U.S.C. 1314) 38 U.S.C. 1314: 38 U.S.C. 1314(a) $265 38 U.S.C. 1314(b) 452 38 U.S.C. 1314(c) 225 Approved: March 16, 2007. Gordon H. Mansfield, Deputy Secretary of Veterans Affairs. [FR Doc. E7-5331 Filed 3-22-07; 8:45 am] BILLING CODE 8320-01-P DEPARTMENT OF VETERANS AFFAIRS Advisory Committee on CARES Business Plan Studies; Notice of Meeting The Department of Veterans Affairs

(VA)gives notice under the Public Law 92-463 (Federal Advisory Committee Act) that the Advisory Committee on CARES Business Plan Studies has scheduled a meeting for April 10, 2007 at the Canandaigua VA Medical Center, Building 5, Auditorium, 40 Fort Hill Avenue, Canandaigua, New York. The meeting will convene at 1 p.m. and conclude at 4 p.m. The meeting is open to the public. The purpose of the Committee is to provide advice to the Secretary of Veterans Affairs on proposed business plans at those VA facility sites identified in May 2004 as requiring further study by the Capital Asset Realignment for Enhanced Services (CARES) Decision document. The objective of the meeting is to provide the Secretary with advice regarding the final selection of a business planning option to modernize the medial center from those options previously selected by the Secretary for further study. An analysis of the business planning options completed by the VA contractor will be presented for Committee review in preparation for submitting the Committee's final recommendations to VA. The agenda will also accommodate public commentary on the options. Interested persons may attend and present oral or written statements to the Committee. For additional information regarding the meeting, please contact Mr. Jay Halpern, Designated Federal Officer, (00CARES), at 810 Vermont Avenue, NW., Washington, DC 20420, by phone at

(202)273-5994, or by e-mal at *jay.halpern@hq.med.va.gov.* Dated: March 16, 2007. By direction of the Secretary. E. Philip Riggin, Committee Management Officer. [FR Doc. 07-1428 Filed 3-22-07; 8:45 am]

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