Privacy Act of 1974; Implementation, 16-17 [05-24686]
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Federal Register / Vol. 71, No. 1 / Tuesday, January 3, 2006 / Rules and Regulations
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Annual Federal Tax Program (Form 944)
whose actual employment tax liability
exceeds the eligibility threshold, as set
forth in § 31.6011(a)–1T(a)(5)(ii) and
§ 31.6011(a)–4T(a)(4)(ii) will not qualify
for this exception and should follow the
deposit rules set forth in this section.
(6) Extension of time to deposit for
employers in the Employers’ Annual
Federal Tax Program (Form 944) during
the preceding year. An employer who
was in the Employers’ Annual Federal
Tax Program (Form 944) in the
preceding year, but who is no longer
qualified because its annual
employment tax liability exceeded the
eligibility threshold set forth in
§ 31.6011(a)–1T(a)(5)(ii) and
§ 31.6011(a)–4T(a)(4)(ii) in that
preceding year, is required to deposit
pursuant to § 31.6302–1. The employer
will be deemed to have timely deposited
its January deposit obligation(s) under
§ 31.6302–1(c)(1) through (4) for the first
quarter of the year in which it must file
quarterly using Form 941 if the
employer deposits the amount of such
deposit obligation(s) by March 15 of that
year.
(d) Examples 1 through 5 [Reserved].
For further guidance, see § 31.6302–1(d)
Examples 1 through 5.
Example 6. Extension of time to deposit for
employers in the Employers’ Annual Federal
Tax Program (Form 944) during the
preceding year satisfied. F (a monthly
depositor) was notified to file Form 944 to
report its employment tax liabilities for the
2006 calendar year. F filed Form 944 on
January 31, 2007, reporting a total
employment tax liability for 2006 of $3,000.
Because F’s annual employment tax liability
for the 2006 taxable year exceeded $1,000
(the eligibility requirement threshold), F may
not file Form 944 for calendar year 2007.
Based on F’s liability during the lookback
period (calendar year 2005, pursuant to
§ 31.6302–1T(b)(4)(i)), F is a monthly
depositor for 2007. F accumulates $1,000 in
employment taxes during January 2007.
Because F is a monthly depositor, F’s January
deposit obligation is due February 15, 2007.
F does not deposit these accumulated
employment taxes on February 15, 2007. F
accumulates $1,500 in employment taxes
during February 2007. F’s February deposit is
due March 15, 2007. F deposits the $2,500 of
employment taxes accumulated during
January and February on March 15, 2007.
Pursuant to § 31.6302–1T(c)(6), F will be
deemed to have timely deposited the
employment taxes due for January 2007, and,
thus, the IRS will not impose a failure-todeposit penalty under section 6656 for that
month.
(e) through (f)(4)(ii) [Reserved]. For
further guidance, see § 31.6302–1(e)
through (f)(4)(ii).
(iii) De minimis deposit rule for
employers currently in the Employers’
Annual Federal Tax Program (Form
944). An employer in the Employers’
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Annual Federal Tax Program (Form 944)
whose employment tax liability for the
year equals or exceeds $2,500 but whose
employment tax liability for a quarter of
the year is de minimis pursuant to
§ 31.6302–1(f)(4)(i) will be deemed to
have timely deposited the employment
taxes due for that quarter if the
employer fully deposits the employment
taxes accumulated during the quarter by
the last day of the month following the
close of that quarter. Employment taxes
accumulated during the fourth quarter
can be either deposited by January 31 or
remitted with a timely filed return for
the return period.
(5) Examples 1 and 2 [Reserved]. For
further guidance, see § 31.6302–1(f)(5)
Examples 1 and 2.
(g) through (n) [Reserved]. For further
guidance, see § 31.6302–1(g) through
(n).
Example 3. De minimis deposit rule for
employers currently in the Employers’
Annual Federal Tax Program (Form 944)
satisfied. K (a monthly depositor) was
notified to file Form 944 to report its
employment tax liabilities for the 2006
calendar year. In the first quarter of 2006, K
accumulates employment taxes in the
amount of $1,000. On April 28, 2006, K
deposits the $1,000 of employment taxes
accumulated in the 1st quarter. K
accumulates another $1,000 of employment
taxes during the second quarter of 2006. On
July 31, 2006, K deposits the $1,000 of
employment taxes accumulated in the 2nd
quarter. K’s business grows and accumulates
$1,500 in employment taxes during the third
quarter of 2006. On October 31, 2006, K
deposits the $1,500 of employment taxes
accumulated in the 3rd quarter. K
accumulates another $2,000 in employment
taxes during the fourth quarter. K files Form
944 on January 31, 2007, reporting a total
employment tax liability for 2006 of $5,500
and submits a check for the remaining $2,000
of employment taxes with the return. K will
be deemed to have timely deposited the
employment taxes due for all of 2006,
because K complied with the de minimis
deposit rule provided in § 31.6302–
1T(f)(4)(iii). Therefore, the IRS will not
impose a failure-to-deposit penalty under
section 6656 for any month of the year.
Under this de minimis deposit rule, as K was
required to file Form 944 for calendar year
2006, if K’s employment tax liability for a
quarter is de minimis, then K may deposit
that quarter’s liability by the last day of the
month following the close of the quarter.
This new de minimis rule allows K to have
the benefit of the same quarterly de minimis
amount K would have received if K filed
Form 941 each quarter instead of Form 944
annually. Thus, as K’s employment tax
liability for each quarter was de minimis, K
could deposit quarterly.
[AAG/A Order No. 019–2005]
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Mark E. Matthews,
Deputy Commissioner for Services and
Enforcement.
Approved: December 8, 2005.
Eric Solomon,
Acting Deputy Assistant Secretary for Tax
Policy.
[FR Doc. 05–24565 Filed 12–30–05; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF JUSTICE
Justice Management Division
28 CFR Part 16
Privacy Act of 1974; Implementation
AGENCY: Justice Management Division,
Department of Justice.
ACTION: Final rule.
SUMMARY: The Department of Justice
(DOJ), Justice Management Division
(JMD), is exempting from certain
subsections of the Privacy Act, a new
Privacy Act system of records entitled
‘‘Federal Bureau of Investigation
Whistleblower Case Files, JMD–023.’’
The system maintains all documents
and evidence filed with the Director of
the Office of Attorney Recruitment and
Management (OARM), JMD, pertaining
to requests for corrective action by
employees of, or applicants for
employment with, the Federal Bureau of
Investigation (FBI) (or recommendations
for corrective action by the Office of the
Inspector General or Office of
Professional Responsibility) brought
under the FBI’s whistleblower
regulations.
Effective Date: This final rule is
effective January 3, 2006.
FOR FURTHER INFORMATION CONTACT:
Mary Cahill, (202) 307–1823.
SUPPLEMENTARY INFORMATION: The FBI’s
whistleblower regulations are at 28 CFR
part 27; the specific role of the OARM
is at 28 CFR part 27.4. This is the basis
for the new system of records, ‘‘Federal
Bureau of Investigation Whistleblower
Case Files, JMD–023.’’ The DOJ/JMD is
exempting this system of records from 5
U.S.C. 552a (c)(3) and (4); (d)(1), (2), (3),
and (4); (e)(1), (2), (3), (5), and (8); and
(g). The exemptions will be applied only
to the extent that information in a
record is subject to exemption pursuant
to 5 U.S.C. 552a(j)(2) and (k).
On September 7, 2005 (70 FR 53133)
a proposed rule was published in the
E:\FR\FM\03JAR1.SGM
03JAR1
Federal Register / Vol. 71, No. 1 / Tuesday, January 3, 2006 / Rules and Regulations
Federal Register with an invitation to
comment. No comments were received.
This rule relates to individuals rather
than small business entities.
Nevertheless, pursuant to the
requirements of the Regulatory
Flexibility Act, 5 U.S.C. 601–612, this
rule will not have a significant
economic impact on a substantial
number of small entities.
List of Subjects in 28 CFR Part 16
Administrative Practices and
Procedures, Courts, Freedom of
Information, Sunshine Act and Privacy.
■ Pursuant to the authority vested in the
Attorney General by 5 U.S.C. 552a and
delegated to me by Attorney General
Order No. 793–78, 28 CFR part 16 is
amended as follows:
PART 16—PRODUCTION OR
DISCLOSURE OF MATERIAL OR
INFORMATION
1. The authority for part 16 continues
to read as follows:
■
Authority: 5 U.S.C. 301, 552, 552a, 552b(g),
and 553; 18 U.S.C. 4203(a)(1); 28 U.S.C. 509,
510, 534; 31 U.S.C. 3717, 9701.
§ 16.76 Exemption of Justice Management
Division.
2. Section 16.76 is amended by adding
paragraphs (c) and (d) to read as follows:
*
*
*
*
*
(c) The following system of records is
exempted from 5 U.S.C. 552a(c)(3) and
(4); (d)(1), (2), (3), and (4); (e)(1), (2), (3),
(5), and (8); and (g): Federal Bureau of
Investigation Whistleblower Case Files
(Justice/JMD–023). These exemptions
apply only to the extent that
information in a record contained
within this system is subject to
exemptions pursuant to 5 U.S.C.
552a(j)(2) and (k).
(d) Exemption from the particular
subsections is justified for the following
reasons:
(1) Subsection (c)(3). To provide the
subject with an accounting of
disclosures of records in this system
could inform that individual of the
existence, nature, or scope of an actual
or potential law enforcement or
counterintelligence investigation, and
thereby seriously impede law
enforcement or counterintelligence
efforts by permitting the record subject
and other persons to whom he might
disclose the records to avoid criminal
penalties, civil remedies, or
counterintelligence measures.
(2) Subsection (c)(4). This subsection
is inapplicable to the extent that an
exemption is being claimed for
subsection (d).
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■
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(3) Subsection (d)(1). Information
within this record system could relate to
official federal investigations and
matters of law enforcement. Individual
access to these records could
compromise ongoing investigations,
reveal confidential informants and/or
sensitive investigative techniques used
in particular investigations, or
constitute unwarranted invasions of the
personal privacy of third parties who
are involved in a certain investigation.
Disclosure may also reveal information
relating to actual or potential law
enforcement investigations. Disclosure
of classified national security
information would cause damage to the
national security of the United States.
(4) Subsection (d)(2). Amendment of
these records could interfere with
ongoing criminal or civil law
enforcement proceedings and impose an
impossible administrative burden by
requiring investigations to be
continuously reinvestigated.
(5) Subsections (d)(3) and (4). These
subsections are inapplicable to the
extent exemption is claimed from (d)(1)
and (2).
(6) Subsection (e)(1). It is often
impossible to determine in advance if
investigatory information contained in
this system is accurate, relevant, timely
and complete, but, in the interests of
effective law enforcement and
counterintelligence, it is necessary to
retain this information to aid in
establishing patterns of activity and
provide investigative leads.
(7) Subsection (e)(2). To collect
information from the subject individual
could serve to notify the subject
individual that he or she is the subject
of a criminal investigation and thereby
present a serious impediment to such
investigations.
(8) Subsection (e)(3). To inform
individuals as required by this
subsection could reveal the existence of
a criminal investigation and
compromise investigative efforts.
(9) Subsection (e)(5). It is often
impossible to determine in advance if
investigatory information contained in
this system is accurate, relevant, timely
and complete, but, in the interests of
effective law enforcement and
counterintelligence, it is necessary to
retain this information to aid in
establishing patterns of activity and
provide investigative leads.
(10) Subsection (e)(8). To serve notice
could give persons sufficient warning to
evade investigative efforts.
(11) Subsection (g). This subsection is
inapplicable to the extent that the
system is exempt from other specific
subsections of the Privacy Act.
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17
Dated: December 21, 2005.
Paul R. Corts,
Assistant Attorney General for
Administration.
[FR Doc. 05–24686 Filed 12–30–05; 8:45 am]
BILLING CODE 4410–PB–P
ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Part 35
[EPA–HQ–OW–2005–0038; FRL–8017–9]
Allotment Formula for Clean Water Act
(CWA) Section 106 Funds; Amendment
AGENCY: Environmental Protection
Agency (EPA).
ACTION: Final rule.
SUMMARY: This amendment to 40 CFR
35.162 will address a situation which
occurred in EPA’s FY 2006 CWA
Section 106 appropriation process. The
President’s FY 2006 budget specifically
requested an increase in Section 106
funding for enhanced monitoring
activities, particularly for statisticallyvalid assessments of water quality
nationwide and for strengthening State
and interstate monitoring programs.
This action announces EPA’s
amendment of its CWA allocation
regulation to provide the Agency with
the flexibility to allot separately these
funds that have been appropriated by
Congress for Section 106 grants and
targeted for monitoring. The amendment
applies only to those portions of Section
106 funds which have been targeted in
EPA’s appropriations process for
specific water pollution control
elements.
DATES: This final rule is effective on
January 3, 2006.
ADDRESSES: EPA has established a
docket for this action under Docket ID
No. OW–2005–0038. All documents in
the docket are listed in the
www.regulations.gov index. Although
listed in the index, some information is
not publicly available, e.g., CBI or other
information whose disclosure is
restricted by statute. Certain other
material, such as copyrighted material,
is publicly available only in hard copy.
Publicly available docket materials are
available either electronically through
www.regulations.gov or in hard copy at
the Water Docket, EPA/DC, EPA West,
Room B102, 1301 Constitution Ave.,
NW., Washington, DC. The Public
Reading Room is open from 8:30 a.m. to
4:30 p.m., Monday through Friday,
excluding legal holidays. The telephone
number for the Public Reading Room is
(202) 566–1744, and the telephone
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03JAR1
]]>Agencies
[Federal Register Volume 71, Number 1 (Tuesday, January 3, 2006)]
[Rules and Regulations]
[Pages 16-17]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 05-24686]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF JUSTICE
Justice Management Division
28 CFR Part 16
[AAG/A Order No. 019-2005]
Privacy Act of 1974; Implementation
AGENCY: Justice Management Division, Department of Justice.
ACTION: Final rule.
-----------------------------------------------------------------------
SUMMARY: The Department of Justice (DOJ), Justice Management Division
(JMD), is exempting from certain subsections of the Privacy Act, a new
Privacy Act system of records entitled ``Federal Bureau of
Investigation Whistleblower Case Files, JMD-023.'' The system maintains
all documents and evidence filed with the Director of the Office of
Attorney Recruitment and Management (OARM), JMD, pertaining to requests
for corrective action by employees of, or applicants for employment
with, the Federal Bureau of Investigation (FBI) (or recommendations for
corrective action by the Office of the Inspector General or Office of
Professional Responsibility) brought under the FBI's whistleblower
regulations.
Effective Date: This final rule is effective January 3, 2006.
FOR FURTHER INFORMATION CONTACT: Mary Cahill, (202) 307-1823.
SUPPLEMENTARY INFORMATION: The FBI's whistleblower regulations are at
28 CFR part 27; the specific role of the OARM is at 28 CFR part 27.4.
This is the basis for the new system of records, ``Federal Bureau of
Investigation Whistleblower Case Files, JMD-023.'' The DOJ/JMD is
exempting this system of records from 5 U.S.C. 552a (c)(3) and (4);
(d)(1), (2), (3), and (4); (e)(1), (2), (3), (5), and (8); and (g). The
exemptions will be applied only to the extent that information in a
record is subject to exemption pursuant to 5 U.S.C. 552a(j)(2) and (k).
On September 7, 2005 (70 FR 53133) a proposed rule was published in
the
[[Page 17]]
Federal Register with an invitation to comment. No comments were
received.
This rule relates to individuals rather than small business
entities. Nevertheless, pursuant to the requirements of the Regulatory
Flexibility Act, 5 U.S.C. 601-612, this rule will not have a
significant economic impact on a substantial number of small entities.
List of Subjects in 28 CFR Part 16
Administrative Practices and Procedures, Courts, Freedom of
Information, Sunshine Act and Privacy.
0
Pursuant to the authority vested in the Attorney General by 5 U.S.C.
552a and delegated to me by Attorney General Order No. 793-78, 28 CFR
part 16 is amended as follows:
PART 16--PRODUCTION OR DISCLOSURE OF MATERIAL OR INFORMATION
0
1. The authority for part 16 continues to read as follows:
Authority: 5 U.S.C. 301, 552, 552a, 552b(g), and 553; 18 U.S.C.
4203(a)(1); 28 U.S.C. 509, 510, 534; 31 U.S.C. 3717, 9701.
Sec. 16.76 Exemption of Justice Management Division.
0
2. Section 16.76 is amended by adding paragraphs (c) and (d) to read as
follows:
* * * * *
(c) The following system of records is exempted from 5 U.S.C.
552a(c)(3) and (4); (d)(1), (2), (3), and (4); (e)(1), (2), (3), (5),
and (8); and (g): Federal Bureau of Investigation Whistleblower Case
Files (Justice/JMD-023). These exemptions apply only to the extent that
information in a record contained within this system is subject to
exemptions pursuant to 5 U.S.C. 552a(j)(2) and (k).
(d) Exemption from the particular subsections is justified for the
following reasons:
(1) Subsection (c)(3). To provide the subject with an accounting of
disclosures of records in this system could inform that individual of
the existence, nature, or scope of an actual or potential law
enforcement or counterintelligence investigation, and thereby seriously
impede law enforcement or counterintelligence efforts by permitting the
record subject and other persons to whom he might disclose the records
to avoid criminal penalties, civil remedies, or counterintelligence
measures.
(2) Subsection (c)(4). This subsection is inapplicable to the
extent that an exemption is being claimed for subsection (d).
(3) Subsection (d)(1). Information within this record system could
relate to official federal investigations and matters of law
enforcement. Individual access to these records could compromise
ongoing investigations, reveal confidential informants and/or sensitive
investigative techniques used in particular investigations, or
constitute unwarranted invasions of the personal privacy of third
parties who are involved in a certain investigation. Disclosure may
also reveal information relating to actual or potential law enforcement
investigations. Disclosure of classified national security information
would cause damage to the national security of the United States.
(4) Subsection (d)(2). Amendment of these records could interfere
with ongoing criminal or civil law enforcement proceedings and impose
an impossible administrative burden by requiring investigations to be
continuously reinvestigated.
(5) Subsections (d)(3) and (4). These subsections are inapplicable
to the extent exemption is claimed from (d)(1) and (2).
(6) Subsection (e)(1). It is often impossible to determine in
advance if investigatory information contained in this system is
accurate, relevant, timely and complete, but, in the interests of
effective law enforcement and counterintelligence, it is necessary to
retain this information to aid in establishing patterns of activity and
provide investigative leads.
(7) Subsection (e)(2). To collect information from the subject
individual could serve to notify the subject individual that he or she
is the subject of a criminal investigation and thereby present a
serious impediment to such investigations.
(8) Subsection (e)(3). To inform individuals as required by this
subsection could reveal the existence of a criminal investigation and
compromise investigative efforts.
(9) Subsection (e)(5). It is often impossible to determine in
advance if investigatory information contained in this system is
accurate, relevant, timely and complete, but, in the interests of
effective law enforcement and counterintelligence, it is necessary to
retain this information to aid in establishing patterns of activity and
provide investigative leads.
(10) Subsection (e)(8). To serve notice could give persons
sufficient warning to evade investigative efforts.
(11) Subsection (g). This subsection is inapplicable to the extent
that the system is exempt from other specific subsections of the
Privacy Act.
Dated: December 21, 2005.
Paul R. Corts,
Assistant Attorney General for Administration.
[FR Doc. 05-24686 Filed 12-30-05; 8:45 am]
BILLING CODE 4410-PB-P
