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54444 Federal Register / Vol. 70, No.

177 / Wednesday, September 14, 2005 / Notices

DEPARTMENT OF TRANSPORTATION charged or filled with compressed gas or obtain such a list at the following Web
other hazardous material. site: http://hazmat.dot.gov.
Pipeline and Hazardous Materials FOR FURTHER INFORMATION CONTACT: Issued in Washington, DC on September 9,
Safety Administration Chris Michalski, Senior Inspector, 2005.
[Docket No. PHMSA–2005–21159, Notice Office of Hazardous Materials Robert A. McGuire,
No. 04] Enforcement, Pipeline and Hazardous Associate Administrator for Hazardous
Materials Safety Administration, U.S. Materials Safety.
Safety Advisory: Unauthorized Marking Department of Transportation, 820 Bear [FR Doc. 05–18275 Filed 9–13–05; 8:45 am]
of Compressed Gas Cylinders Tavern Road, Suite 306, West Trenton, BILLING CODE 4910–06–P
AGENCY: Pipeline and Hazardous NJ 08626. Telephone: (609) 989–2256,
Materials Safety Administration Fax: (609) 989–2277.
(PHMSA), DOT. SUPPLEMENTARY INFORMATION: Through
ACTION: Safety advisory notice. its inspection, PHMSA has determined DEPARTMENT OF THE TREASURY
that All-Out Fire Equipment Co., Inc.
SUMMARY: This is to notify the public marked and certified an undetermined Submission for OMB Review;
that PHMSA is investigating the number of cylinders as having been Comment Request
unauthorized marking of high- and low- properly tested in accordance with the
September 7, 2005.
pressure compressed gas cylinders, HMR, without actually retesting the
including fire extinguishers, oxygen cylinders. During the inspection, All- The Department of the Treasury has
cylinders, and self-contained breathing Out Fire Equipment Co., Inc. was unable submitted the following public
apparatus, by All-Out Fire Equipment to calibrate its test equipment. In information collection requirement(s) to
Co., Inc. The company is located at 385 addition, All-Out Fire Equipment Co., OMB for review and clearance under the
High Street, Holbrook, NY. On June 15, Inc. failed to keep complete records of Paperwork Reduction Act of 1995,
2004, two inspectors from the Office of its retest and re-inspections; thus, it is Public Law 104–13. Copies of the
Hazardous Materials Enforcement impossible to determine the number of submission(s) may be obtained by
(OHME—Eastern Region) conducted a cylinders that All-Out Fire Equipment calling the Treasury Bureau Clearance
compliance inspection of All-Out Fire Co., Inc. has improperly re-certified. Officer listed. Comments regarding this
Equipment Co., Inc. During the These cylinders pose a potential safety information collection should be
inspection, PHMSA obtained evidence risk to the public. addressed to the OMB reviewer listed
that All-Out Fire Equipment Co., Inc. The cylinders in question are stamped and to the Treasury Department
had marked, certified, and returned to with the following RIN: A261. The Clearance Officer, Department of the
service an undetermined number of markings appear in the following Treasury, Room 11000, 1750
cylinders as being properly tested in pattern: Pennsylvania Avenue, NW.,
accordance with the Hazardous Washington, DC 20220.
A2
Materials Regulations (HMR), without M Y Dates: Written comments should be
conducting the required hydrostatic 16 received on or before October 14, 2005
testing of those cylinders. to be assured of consideration.
All-Out Fire Equipment Co., Inc.’s M is the month of retest (e.g. 10), and
retest records revealed that, from Y is the year of the retest (e.g. 01). Internal Revenue Service (IRS)
November 2003 through June 2004, All- Anyone who has a cylinder that has OMB Number: 1545–1008.
Out Fire Equipment Co., Inc. had been serviced by All-Out Fire
returned to service hundreds of Equipment Co., Inc. and that is marked Type of Review: Revision.
cylinders without hydrostatically testing with RIN number A261 should consider Title: Passive Activity Loss
them. In addition, PHMSA found no the cylinder unsafe and not fill it with Limitations.
records of hydrostatic testing for a hazardous material unless the cylinder Form: IRS form 8582.
cylinders All-Out Fire Equipment Co., is first properly retested by a DOT-
Inc. had requalified prior to November authorized retest facility. Filled Description: Under Internal Revenue
2003. This and other evidence obtained cylinders (if filled with an atmospheric Code section 469, losses from passive
by PHMSA indicates that All-Out Fire gas) described in this safety advisory activities, to the extent that they exceed
Equipment Co., Inc. also failed to should be vented or otherwise safely income from passive activities, cannot
perform required hydrostatic testing on discharged and then taken to a DOT- be deducted against nonpassive income.
cylinders it requalified prior to authorized cylinder retest facility for Form 8582 is used to figure the passive
November 2003. proper retest to determine compliance activity loss allowed and the loss to be
Hydrostatic retesting and visual with the HMR and their suitability for reported on the tax return.
inspection, conducted as prescribed in continuing service. Under no Respondents: Individuals or
the HMR, are used to verify the circumstance should a cylinder Households, Business or other-for-profit
structural integrity of a cylinder. If the described in this safety advisory be and Farms.
hydrostatic retesting and visual filled, refilled, or used for its intended Estimated Total Burden Hours:
inspection are not performed in purpose until it is re-inspected and 17,435,949 hours.
accordance with the HMR, a cylinder retested by a DOT-authorized retest
with compromised structural integrity facility. OMB Number: 1545–0126.
may be returned to service when it It is further recommended that Type of Review: Revision.
should have been condemned in the persons finding or possessing a cylinder Title: U.S. Income Tax Return of a
first place. Extensive property damage, or cylinders described in this safety Foreign Corporation.
serious personal injury, or death could advisory contact Inspector Michalski for
result from rupture of a cylinder. additional information. The inspector Form: IRS form 1120–F.
Cylinders that have not been retested in can also provide a list of authorized Description: Form 1120–F is used by
accordance with the HMR may not be retest facilities in your area or you may foreign corporations that have

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