Professional Documents
Culture Documents
showing tobacco and tobacco products Type of Review: Regular (New The Circular may be viewed and
receipts, production, and dispositions Collection). downloaded through the Internet at
which support removals subject to tax; Affected Public: Business or other for- http://www.fms.treas.gov/c570.
transfer in bond; and inventory records. profit. Questions concerning this Notice may
These records are vital to tax Estimated Number of Respondents: be directed to the U.S. Department of
enforcement. 2,500. the Treasury, Financial Management
Current Actions: There are no changes Estimated Total Annual Burden Service, Financial Accounting and
to this information collection, and it is Hours: 625. Services Division, Surety Bond Branch,
being submitted for extension purposes Dated: November 2, 2006. 3700 East-West Highway, Room 6F01,
only. Hyattsville, MD 20782.
Francis W. Foote,
Type of Review: Extension. Dated: November 1, 2006.
Affected Public: Business or other for- Director, Regulations and Rulings Division.
[FR Doc. E6–18878 Filed 11–7–06; 8:45 am] Vivian L. Cooper,
profit.
Director, Financial Accounting and Services
Estimated Number of Respondents: BILLING CODE 4810–31–P
Division, Financial Management Service.
180.
[FR Doc. 06–9107 Filed 11–7–06; 8:45 am]
Estimated Total Annual Burden
Hours: One (1). DEPARTMENT OF THE TREASURY BILLING CODE 4810–35–M
than their time, and responding to these companies is published annually as of 42.021. However, the Excise Tax
customer service questionnaires is July 1, in the Circular, which outlines Compliance Programs have grown and
voluntary. details as to underwriting limitations, become so distinct that they merit their
Current Actions: This is a new areas in which companies are licensed own system of records. The Excise Tax
collection and it is being submitted for to transact surety business, and other Program covers a wide range of
approval. information. commercial business interests to
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Federal Register / Vol. 71, No. 216 / Wednesday, November 8, 2006 / Notices 65571
include, but not limited to: Highway Dated: September 27, 2006. identification number or other IRS
Use Tax; Wagering; Communication and Sandra L. Pack, assigned identification number), and
Air Transportation; Fuel Taxes; Retail Assistant Secretary for Management and document locator number.
(Truck and Trailer); Ship Passenger; Chief Financial Officer.
SAFEGUARDS:
Luxury (Passenger Vehicle) Tax; TREASURY/IRS 42.002
Manufacturer Taxes (Coal—Highway Access controls are not less than those
Tires—Gas Guzzler); Foreign Insurance; SYSTEM NAME:
published in IRM 25.10.1, Information
Technology (IT) Security Policy and
Sport Fishing, and Ozone Depleting Excise Compliance Programs— Guidance, and IRM 1.16, Physical
Chemicals. Treasury/IRS. Security Program.
Excise Tax matters generally involve SYSTEM LOCATION:
businesses. However, the requirement to RETENTION AND DISPOSAL:
SBSE (Excise Program) area offices
report activity and submit information, Records are maintained in accordance
and IRS Campuses. See IRS Appendix A
applies to individuals, as well as with IRM 1.15, Records Management.
for addresses.
businesses, engaged in activity subject SYSTEM MANAGER(S) AND ADDRESS:
to Excise Tax. For an example, an CATEGORIES OF INDIVIDUALS COVERED BY THE
individual, sole proprietor, SYSTEM: Commissioner SB/SE (Excise
These records include information Program), See IRS appendix A for
independent, or tanker truck owner who
about individuals engaged in any addresses.
carries fuel, would be required to file
Form 2290 (Highway Use Tax) and taxable activity related to Excise Taxes; NOTIFICATION PROCEDURE:
Form 720–CS (Carrier Summary), an the filing, preparing, or transmitting of This system may not be accessed for
information return on fuel shipments. Federal Excise Taxes; or witnesses or purposes of determining whether the
This is also applicable when an IRS other parties with knowledge of such system contains a record pertaining to a
Fuel Compliance Officer discovers an taxable activity. particular individual. The records are
IRC section 6715 dyed diesel penalty, if CATEGORIES OF RECORDS IN THE SYSTEM: exempt under 5 U.S.C. 552a(k)(2) from
the discovery was witnessed by a police These records include information the notification provisions of the
officer participating in the roadside about individuals that are the subject of Privacy Act.
check. In such an instance, the name of Excise Compliance Programs RECORD ACCESS PROCEDURES:
the police officer may be recorded as administered by the Internal Revenue
part of the case record. Individuals seeking access to any
Service or records pertaining to record contained in this system of
A proposed rule to exempt this witnesses or other parties with records, or seeking to contest its
system of records from provisions of the knowledge of such taxable activity. content, may inquire in accordance with
Privacy Act pursuant to 5 U.S.C. instructions appearing at 31 CFR Part 1,
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
552a(k)(2) will be published separately subpart C, appendix B. The IRS may
in the Federal Register. 5 U.S.C. 301 and 26 U.S.C. 7801.
assert 5 U.S.C. 552a(d)(5) as appropriate.
The report of a new system of records, PURPOSE:
CONTESTING RECORD PROCEDURES:
as required by 5 U.S.C. 552a(r) of the These records are used to administer
Privacy Act, has been submitted to the the Federal Excise Compliance Program. 26 U.S.C. 7852(e) prohibits Privacy
Act amendment of tax records.
Committee on Government Reform of
ROUTINE USES OF RECORDS MAINTAINED IN THE
the House of Representatives, the SYSTEM, INCLUDING CATEGORIES OF USERS AND RECORD SOURCE CATEGORIES:
Committee on Homeland Security and THE PURPOSE OF SUCH USE: Filed IRS Forms 720, 720–TO/CS,
Governmental Affairs of the Senate, and Disclosure of return and return 637, 2290, 8849; Customs Form 7501,
the Office of Management and Budget, information may be made only as Entry Summary; Dyed diesel fuel
pursuant to Appendix I to OMB Circular provided by 26 U.S.C. 6103. Material inspections; individuals engaged in any
A–130, ‘‘Federal Agency covered by rule 6(e) of the Federal Rules activity related to excise taxes, or the
Responsibilities for Maintaining of Criminal Procedure may be disclosed filing, preparing, or transmitting of
Records About Individuals,’’ dated only as permitted by that rule. excise taxes; witnesses or other parties
November 30, 2000. with knowledge of such activity.
POLICIES AND PRACTICES FOR STORING,
The proposed new system of records RETRIEVING, ACCESSING, RETAINING, AND EXEMPTIONS CLAIMED FOR THE SYSTEM:
entitled ‘‘Treasury/IRS 42.002—Excise DISPOSING OF RECORDS IN THE SYSTEM: Records maintained in this system
Compliance Programs’’ is published in have been designated as exempt from 5
STORAGE:
its entirety below. U.S.C. 552a(c)(3), (d)(1), (2), (3), and (4),
Paper records and electronic media.
(e)(1), (e)(4)(G), (H), and (I), and (f) of
RETRIEVABILITY: the Privacy Act pursuant to 5 U.S.C.
Records are retrievable by individual 552a(k)(2). See 31 CFR 1.36.
name, taxpayer identification number [FR Doc. E6–18851 Filed 11–7–06; 8:45 am]
(Social Security Number, employer BILLING CODE 4830–01–P
cprice-sewell on PRODPC62 with NOTICES
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