Privacy Act Fee Schedule, 73413-73414 [E5-7177]

Download as PDF Federal Register / Vol. 70, No. 237 / Monday, December 12, 2005 / Proposed Rules in determining any required installment if, and only if, the consent agreement reflecting the Commissioner’s consent to the change in method of accounting and the prescribed terms and conditions for effecting such change has been signed by the taxpayer and mailed to the IRS National Office on or before the last day of the annualization period. (c) Examples. The following examples illustrate the rules of this section: Example 1. X corporation, a calendar year taxpayer, uses an accrual method of accounting and the annualization method under section 6655(e)(2)(A)(i) to calculate its 2006 required installments. X receives advance payments each taxable year with respect to agreements for the sale of goods properly includible in X’s inventory. The advance payments received by X qualify for deferral under § 1.451–5(c). Although X is eligible to defer the advance payments in accordance with § 1.451–5(c), X’s method of accounting with respect to the advance payments is to include the advance payments in income when received. If, as of the last day of the annualization period, X’s method of accounting for advance payments is to include the advance payments in income when received, and the requirements of paragraph (b)(1) or (b)(2) of this section, as applicable, are not met, then X must use that method of accounting for purposes of computing such required installment. Example 2. Y corporation, a calendar year taxpayer, uses an accrual method of accounting and the annualization method under section 6655(e)(2)(A)(i) to calculate its 2006 required installments. Y computes its annual taxable income by deducting its liability for state income taxes in the taxable year the taxes are paid, without regard to the recurring item exception of section 461(h) and the regulations. If, as of the last day of the annualization period, Y’s method of accounting for state income taxes is to deduct such taxes in the taxable year the taxes are paid without regard to the recurring item exception, and the requirements of paragraph (b)(1) or (b)(2) of this section, as applicable, are not met, then Y must use that method of accounting for purposes of computing such required installment. (d) Effective date. This section applies to taxable years beginning after the date that is 30 days after the date the final regulations are published in the Federal Register. Par. 12. Newly designated § 1.6655–7 is revised to read as follows: § 1.6655–7 Addition to tax on account of excessive adjustment under section 6425. (a) Section 6655(h) imposes an addition to the tax under chapter 1 of the Internal Revenue Code in the case of any excessive amount (as defined in paragraph (c) of this section) of an adjustment under section 6425 that is made before the 15th day of the third month following the close of a taxable year beginning after December 31, 1967. VerDate Aug<31>2005 15:48 Dec 09, 2005 Jkt 208001 This addition to tax is imposed whether or not there was reasonable cause for an excessive adjustment. (b) If the amount of an adjustment under section 6425 is excessive, there shall be added to the tax under chapter 1 of the Internal Revenue Code for the taxable year an amount determined at the annual rate referred to in the regulations under section 6621 upon the excessive amount from the date on which the credit is allowed or refund paid to the 15th day of the third month following the close of the taxable year. A refund is paid on the date it is allowed under section 6407. (c) The excessive amount is equal to the lesser of the amount of the adjustment or the amount by which— (1) The income tax liability (as defined in section 6425(c)) for the taxable year, as shown on the return for the taxable year; exceeds (2) The estimated income tax paid during the taxable year, reduced by the amount of the adjustment. (d) The computation of the addition to the tax imposed by section 6425 is made independent of, and does not affect the computation of, any addition to the tax that a corporation may otherwise owe for an underpayment of an installment of estimated tax. (e) The following example illustrates the rules of this section: Example. (i) Corporation X, a calendar year taxpayer, had an underpayment as defined in section 6655(b), for its fourth installment of estimated tax that was due on December 15, 2006, in the amount of $10,000. On January 2, 2007, X filed an application for adjustment of overpayment of estimated income tax for 2006 in the amount of $20,000. (ii) On February 16, 2007, the IRS, in response to the application, refunded $20,000 to X. On March 15, 2007, X filed its 2006 tax return and made a payment in settlement of its total tax liability. Assuming that the addition to tax is computed under section 6621(a)(2) at a rate of 8% per annum for the applicable periods of underpayment, under section 6655(a), X is subject to an addition to tax in the amount of $197 (90/365 × $10,000 × 8%) on account of X’s December 15, 2006, underpayment. Under section 6655(h), X is subject to an addition to tax in the amount of $118 (27/365 × $20,000 × 8%) on account of X’s excessive adjustment under section 6425. In determining the amount of the addition to tax under section 6655(a) for failure to pay estimated income tax, the excessive adjustment under section 6425 is not taken into account. (f) An adjustment is generally to be treated as a reduction of estimated income tax paid as of the date of the adjustment. However, for purposes of § 1.6655–1 through § 1.6655–6, the adjustment is to be treated as if not made in determining whether there has been any underpayment of estimated PO 00000 Frm 00023 Fmt 4702 Sfmt 4702 73413 income tax and, if there is an underpayment, the period during which the underpayment existed. (g) This section applies to taxable years beginning after the date that is 30 days after the date the final regulations are published in the Federal Register. PART 301—PROCEDURE AND ADMINISTRATION Par. 13. The authority citation for part 301 continues to read, in part, as follows: Authority: 26 U.S.C. 7805 * * * Par. 14. Section 301.6655–1 is revised to read as follows: § 301.6655–1 Failure by corporation to pay estimated income tax. (a) For regulations under section 6655, see §§ 1.6655–1 through 1.6655–7 of this chapter. (b) This section applies to taxable years beginning after the date that is 30 days after the date the final regulations are published in the Federal Register. Mark E. Matthews, Deputy Commissioner for Services and Enforcement. [FR Doc. 05–23872 Filed 12–7–05; 8:45 am] BILLING CODE 4830–01–P EQUAL EMPLOYMENT OPPORTUNITY COMMISSION 29 CFR Part 1611 Privacy Act Fee Schedule Equal Employment Opportunity Commission. ACTION: Notice of proposed rulemaking. AGENCY: SUMMARY: The Equal Employment Opportunity Commission (EEOC or the Commission) is seeking comments on proposed revisions to its Privacy Act fee schedule. The proposed schedule of fees conforms to EEOC’s Freedom of Information Act (FOIA) fee schedule which was recently updated (70 FR 57510 of October 3, 2005). DATES: The agency must receive comments on or before January 11, 2006. Written comments should be submitted to Stephen Llewellyn, Acting Executive Officer, Executive Secretariat, Equal Employment Opportunity Commission, 1801 L Street, NW., Washington, DC 20507. As a convenience to commenters, the Executive Secretariat will accept comments of six pages or less transmitted by facsimile (‘‘fax’’) machine. The telephone number of the ADDRESSES: E:\FR\FM\12DEP1.SGM 12DEP1 73414 Federal Register / Vol. 70, No. 237 / Monday, December 12, 2005 / Proposed Rules fax receiver is (202) 663–4114. This is not a toll free number. The six-page limitation is necessary to assure access to the equipment. Receipt of fax transmissions will not be acknowledged although a sender may request confirmation by calling the Executive Secretariat at (202) 663–4070 (voice) or (202) 663–4074 (TTY). These are not toll free numbers. Copies of comments submitted by the public will be available for review at the Commission’s library, room 6502, 1801 L Street, NW., Washington, DC, between the hours of 9:30 a.m. and 5 p.m. Additionally, members of the public may submit comments through https:// www.regulations.gov. FOR FURTHER INFORMATION CONTACT: Thomas J. Schlageter, Assistant Legal Counsel, or Michelle Zinman, Senior General Attorney at (202) 663–4640 (voice) or (202) 663–7026 (TTY). This notice is also available in the following formats: large print, Braille, audiotape and electronic file on computer disk. Requests for this notice in an alternative format should be made to EEOC’s Publication Center at 1–800–669–3362. SUPPLEMENTARY INFORMATION: EEOC is proposing to amend 29 CFR 1611.11. This section contains a schedule of fees utilized by the Commission for purposes of assessing costs to individuals who seek access to records under the Privacy Act, 5 U.S.C. 552a. The present fee schedule has become outdated. The proposed fee schedule would amend 29 CFR 1611.11 to conform the fees charged under the Privacy Act to the fees charged under the FOIA. See 29 CFR 1610.15, as amended by 70 FR 57510 (2005). In effect, the fees for duplication, attestation and certification of records under the Privacy Act are being made consistent with the fees charged for those services under the FOIA. Regulatory Procedures Executive Order 12866 Pursuant to Executive Order 12866, EEOC has determined that the regulation will not have an annual effect on the economy of $100 million or more or adversely affect in a material way the economy, a sector of the economy, productivity, competition, jobs, the environment, public health or safety, or State or local tribal governments or communities. Therefore, a detailed costbenefit assessment of the regulation is not required. Paperwork Reduction Act This proposal contains no new information collection requirements subject to review by the Office of VerDate Aug<31>2005 15:48 Dec 09, 2005 Jkt 208001 Management and Budget under the Paperwork Reduction Act (44 U.S.C. Chapter 35). of records. Fees are payable to ‘‘Treasurer of the United States.’’ Regulatory Flexibility Act BILLING CODE 6570–01–P The Commission, in accordance with the Regulatory Flexibility Act (5 U.S.C. 606(b)), has reviewed this regulation and by approving it certifies that this regulation will not have a significant economic impact on a substantial number of small entities. Unfunded Mandates Reform Act of 1995 This proposed rule will not result in the expenditure by State, local, or tribal governments, in the aggregate, or by the private sector, of $100 million or more in any one year, and it will not significantly or uniquely affect small governments. Therefore, no actions were deemed necessary under the provisions of the Unfunded Mandates Reform Act of 1995. List of Subjects in 29 CFR Part 1611 Privacy Act. For the Commission. Dated: December 5, 2005. Cari M. Dominguez, Chair. Accordingly, for the reasons set forth in the preamble, EEOC proposes to amend 29 CFR part 1611 as follows: PART 1611—PRIVACY ACT REGULATIONS 1. The authority citation for Part 1611 continues to read as follows: Authority: 5 U.S.C. 552a. 2. Section 1611.11 is revised to read as follows: § 1611.11 Fees. (a) No fee shall be charged for searches necessary to locate records. No charge shall be made if the total fees authorized are less than $1.00. Fees shall be charged for services rendered under this part as follows: (1) For copies made by photocopy— $0.15 per page (maximum of 10 copies). For copies prepared by computer, such as tapes or printouts, EEOC will charge the direct cost incurred by the agency, including operator time. For other forms of duplication, EEOC will charge the actual costs of that duplication. (2) For attestation of documents— $25.00 per authenticating affidavit or declaration. (3) For certification of documents— $50.00 per authenticating affidavit or declaration. (b) All required fees shall be paid in full prior to issuance of requested copies PO 00000 Frm 00024 Fmt 4702 Sfmt 4702 [FR Doc. E5–7177 Filed 12–9–05; 8:45 am] ENVIRONMENTAL PROTECTION AGENCY 40 CFR Part 52 [EPA–R06–OAR–2004–TX–0001; FRL–8007– 4] Approval and Promulgation of Implementation Plans; Texas; Memoranda of Understanding Between Texas Department of Transportation and the Texas Commission on Environmental Quality Environmental Protection Agency (EPA). ACTION: Proposed rule. AGENCY: SUMMARY: EPA is proposing to approve a State Implementation Plan (SIP) revision submitted by the Texas Commission on Environmental Quality (TCEQ) on August 15, 2002. This SIP revision approves the adoption by reference of a Memorandum of Understanding (MOU) between the TCEQ and the Texas Department of Transportation (TxDOT). The MOU is adopted into the Texas rule at 30 TAC, Chapter 7, Section 119. This MOU concerns the coordination of environmental reviews associated with transportation projects. The adoption by reference of this MOU, will streamline coordination between the TCEQ and TxDOT by consolidating separate MOUs currently in the air and water regulations. This action is important to satisfy the need of the Commission and TxDOT to coordinate regulatory programs and to ensure that overlapping areas of responsibility are clarified. This approval will make the MOU revised regulations Federally enforceable. DATES: Comments must be received by January 11, 2006. ADDRESSES: Comments may be mailed to Mr. Thomas Diggs, Chief, Air Planning Section (6PD–L), Environmental Protection Agency, 1445 Ross Avenue, Suite 1200, Dallas, Texas 75202–2733. Comments may also be submitted electronically or through hand delivery/ courier by following the detailed instructions in the ADDRESSES section of the direct final rule located in the rules section of this Federal Register. FOR FURTHER INFORMATION CONTACT: Alima Patterson, State/Oversight Section (6PD–O), Environmental Protection Agency, Region 6, 1445 Ross Avenue, Suite 700, Dallas, Texas 75202– E:\FR\FM\12DEP1.SGM 12DEP1

Agencies

Equal Employment Opportunity Commission

[Federal Register Volume 70, Number 237 (Monday, December 12, 2005)]
[Proposed Rules]
[Pages 73413-73414]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E5-7177]


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EQUAL EMPLOYMENT OPPORTUNITY COMMISSION

29 CFR Part 1611


Privacy Act Fee Schedule

AGENCY: Equal Employment Opportunity Commission.

ACTION: Notice of proposed rulemaking.

-----------------------------------------------------------------------

SUMMARY: The Equal Employment Opportunity Commission (EEOC or the 
Commission) is seeking comments on proposed revisions to its Privacy 
Act fee schedule. The proposed schedule of fees conforms to EEOC's 
Freedom of Information Act (FOIA) fee schedule which was recently 
updated (70 FR 57510 of October 3, 2005).

DATES: The agency must receive comments on or before January 11, 2006.

ADDRESSES: Written comments should be submitted to Stephen Llewellyn, 
Acting Executive Officer, Executive Secretariat, Equal Employment 
Opportunity Commission, 1801 L Street, NW., Washington, DC 20507. As a 
convenience to commenters, the Executive Secretariat will accept 
comments of six pages or less transmitted by facsimile (``fax'') 
machine. The telephone number of the

[[Page 73414]]

fax receiver is (202) 663-4114. This is not a toll free number. The 
six-page limitation is necessary to assure access to the equipment. 
Receipt of fax transmissions will not be acknowledged although a sender 
may request confirmation by calling the Executive Secretariat at (202) 
663-4070 (voice) or (202) 663-4074 (TTY). These are not toll free 
numbers. Copies of comments submitted by the public will be available 
for review at the Commission's library, room 6502, 1801 L Street, NW., 
Washington, DC, between the hours of 9:30 a.m. and 5 p.m. Additionally, 
members of the public may submit comments through https://
www.regulations.gov.

FOR FURTHER INFORMATION CONTACT: Thomas J. Schlageter, Assistant Legal 
Counsel, or Michelle Zinman, Senior General Attorney at (202) 663-4640 
(voice) or (202) 663-7026 (TTY). This notice is also available in the 
following formats: large print, Braille, audiotape and electronic file 
on computer disk. Requests for this notice in an alternative format 
should be made to EEOC's Publication Center at 1-800-669-3362.

SUPPLEMENTARY INFORMATION: EEOC is proposing to amend 29 CFR 1611.11. 
This section contains a schedule of fees utilized by the Commission for 
purposes of assessing costs to individuals who seek access to records 
under the Privacy Act, 5 U.S.C. 552a. The present fee schedule has 
become outdated. The proposed fee schedule would amend 29 CFR 1611.11 
to conform the fees charged under the Privacy Act to the fees charged 
under the FOIA. See 29 CFR 1610.15, as amended by 70 FR 57510 (2005). 
In effect, the fees for duplication, attestation and certification of 
records under the Privacy Act are being made consistent with the fees 
charged for those services under the FOIA.

Regulatory Procedures

Executive Order 12866

    Pursuant to Executive Order 12866, EEOC has determined that the 
regulation will not have an annual effect on the economy of $100 
million or more or adversely affect in a material way the economy, a 
sector of the economy, productivity, competition, jobs, the 
environment, public health or safety, or State or local tribal 
governments or communities. Therefore, a detailed cost-benefit 
assessment of the regulation is not required.

Paperwork Reduction Act

    This proposal contains no new information collection requirements 
subject to review by the Office of Management and Budget under the 
Paperwork Reduction Act (44 U.S.C. Chapter 35).

Regulatory Flexibility Act

    The Commission, in accordance with the Regulatory Flexibility Act 
(5 U.S.C. 606(b)), has reviewed this regulation and by approving it 
certifies that this regulation will not have a significant economic 
impact on a substantial number of small entities.

Unfunded Mandates Reform Act of 1995

    This proposed rule will not result in the expenditure by State, 
local, or tribal governments, in the aggregate, or by the private 
sector, of $100 million or more in any one year, and it will not 
significantly or uniquely affect small governments. Therefore, no 
actions were deemed necessary under the provisions of the Unfunded 
Mandates Reform Act of 1995.

List of Subjects in 29 CFR Part 1611

    Privacy Act.

    For the Commission.

    Dated: December 5, 2005.
Cari M. Dominguez,
Chair.

    Accordingly, for the reasons set forth in the preamble, EEOC 
proposes to amend 29 CFR part 1611 as follows:

PART 1611--PRIVACY ACT REGULATIONS

    1. The authority citation for Part 1611 continues to read as 
follows:

    Authority: 5 U.S.C. 552a.

    2. Section 1611.11 is revised to read as follows:


Sec.  1611.11  Fees.

    (a) No fee shall be charged for searches necessary to locate 
records. No charge shall be made if the total fees authorized are less 
than $1.00. Fees shall be charged for services rendered under this part 
as follows:
    (1) For copies made by photocopy--$0.15 per page (maximum of 10 
copies). For copies prepared by computer, such as tapes or printouts, 
EEOC will charge the direct cost incurred by the agency, including 
operator time. For other forms of duplication, EEOC will charge the 
actual costs of that duplication.
    (2) For attestation of documents--$25.00 per authenticating 
affidavit or declaration.
    (3) For certification of documents--$50.00 per authenticating 
affidavit or declaration.
    (b) All required fees shall be paid in full prior to issuance of 
requested copies of records. Fees are payable to ``Treasurer of the 
United States.''

[FR Doc. E5-7177 Filed 12-9-05; 8:45 am]
BILLING CODE 6570-01-P

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