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23890 Federal Register / Vol. 72, No.

83 / Tuesday, May 1, 2007 / Notices

DEPARTMENT OF TRANSPORTATION 1. The decal in question is required only surface mirrors appear smaller (thereby
on school buses; 2. The crossview mirrors giving the appearance of greater
National Highway Traffic Safety requiring the decal are only required on distance) than when viewed in flat
Administration school buses; 3. School bus drivers are
surface mirrors. Furthermore, although
thoroughly trained in driving a school bus,
[Docket No. NHTSA–2006–26282; Notice 2] including proper adjustment and viewing NHTSA is aware that both the school
images through both the rearview and bus industry and school systems place
U.S. Bus Corporation; Denial of crossview mirrors; 4. The placement of the great importance on driver training, the
Petition for Decision of decal has no effect on the safety or reliability thoroughness and consistency of driver
Inconsequential Noncompliance of the vehicle; 5. The placement of the decal training is not regulated and,
may or may not be visible from the driver’s consequently, may not be the same in
U.S. Bus Corporation (U.S. Bus) has seated position, and depends upon the all jurisdictions. In addition, school bus
determined that certain school buses adjustment of the rearview mirror as to
drivers tend to switch vehicles often,
that it produced from 1998 through whether the decal is visible by the driver.
and their employment turnover rate is
2006 do not comply with paragraph high. Therefore, the label, which is
NHTSA Decision
S9.3(c) of 49 CFR 571.111, Federal intended to be a constant reminder as to
Motor Vehicle Safety Standard (FMVSS) In reaching our decision, NHTSA has the use and limitations of cross view
No. 111, Rearview Mirrors. As carefully reviewed the subject petition, mirror systems, is a safety-critical
explained below, the noncompliance as well as a similar petition which was feature, even for seasoned drivers.
involves placement of a required label submitted to NHTSA in 2005 by another U.S. Bus stated that the label in the
on school buses with cross view school bus manufacturer, Les subject noncompliant buses may or may
mirrors. U.S. Bus has filed an Entreprises Corbeil, Inc. (Corbeil). To not be visible from the driver’s seated
appropriate report pursuant to 49 CFR view the Corbeil petition and all position, depending on the rear view
part 573, ‘‘Defect and Noncompliance supporting documents, go to: Docket mirror adjustment. Based on
Responsibility and Reports.’’ Pursuant No. NHTSA–2006–20923. The following examination of the tested non-compliant
to 49 U.S.C. 30118(d) and 30120(h), U.S. explains our rationale. bus, NHTSA has determined that when
Bus also has petitioned for a As part of its reasoning, U.S. Bus the inside mirror is properly adjusted to
determination that this noncompliance asserted that because cross view mirrors view the seated students the label is
is inconsequential to motor vehicle and the associated warning label are obscured for drivers of nearly any size.
safety. Notice of receipt of the petition only required on school buses, the In addition, we note the agency’s June
was published, with a 30-day public noncompliance is inconsequential to 2005 decision to grant the Corbeil
comment period, on December 13, 2006 motor vehicle safety and no corrective petition, in which case the required
in the Federal Register (71 FR 74996). action is warranted. NHTSA does not cross view mirror warning labels for
NHTSA received no comments on the understand or agree with this line of school buses were never installed (see
petition. To view the petition and all reasoning. School buses are regulated as 70 FR 33769 (June 9, 2005)). However,
supporting documents, go to: http:// a special vehicle type because they have we would distinguish that case here.
dms.dot.gov/search/ a unique usage to transport large NHTSA based its Corbeil decision on
searchFormSimple.cfm and enter numbers of school-aged children to and the fact that the number of non-
Docket No. NHTSA–2006–26282. from school and other activities. School compliant vehicles was relatively small
Affected are a total of approximately buses are equipped with cross view (245 buses), that corrections were made
4,019 Universe and Sturdibus model mirrors primarily for the purpose of to rectify the situation in the future, and
school buses produced by U.S. Bus from allowing the driver, prior to moving a that driver training assured that the
1998 through October 23, 2006 that do bus, to observe pedestrians who have mirrors were used correctly. For U.S.
not meet the requirements of paragraph entered the zone in front of and on the Bus, however, the number of non-
S9.3(c) of the standard. Specifically, sides of the bus where the driver has complaint buses is significantly higher
paragraph S9.3(c) of FMVSS No. 111 limited direct line-of-sight. Thus, cross at 4,019.
requires that: view mirrors and the label describing Lastly, since the Corbeil decision,
their use are critical to the safety of NHTSA published in the fall of 2006 a
Each school bus which has a mirror these students who may not be visible Traffic Safety Facts report titled ‘‘School
installed in compliance with S9.3(a) that has
to the driver. Transportation-Related Crashes,’’ DOT–
an average radius of curvature of less than
U.S. Bus also stated that placement of HS–810626, which report states that
889 mm, as determined under S12, shall have
a label visible to the seated driver. . . . The the label has no effect on the safety of since 1995, 170 school-age pedestrians
label shall state the following: ‘‘USE CROSS the vehicle and that school bus drivers (younger than 19) have died in school
VIEW MIRRORS TO VIEW PEDESTRIANS are thoroughly trained in driving school transportation-related crashes. The
WHILE BUS IS STOPPED. DO NOT USE buses, including the proper adjustment report also lists the numbers of
THESE MIRRORS TO VIEW TRAFFIC of and viewing images in both rearview pedestrian fatalities (school-age and
WHILE BUS IS MOVING. IMAGES IN SUCH and cross view mirror systems. NHTSA other pedestrians) resulting from
MIRRORS DO NOT ACCURATELY SHOW does not agree that driver training can individuals being struck by school
ANOTHER VEHICLE’S LOCATION.’’ replace the need for proper placement of vehicles in 2003–2005, as 22, 27 and 27,
On the noncompliant buses, the the warning label. The label must be respectively. The yearly pedestrian/
required label is affixed in a location visible because it serves dual purposes, school vehicle fatalities have risen from
behind the interior rearview mirror both of which are safety-related: (1) To 16 in 2002 to 27 in 2005. We believe
(used to observe vehicle occupants), inform the driver to use the cross view that strict compliance with applicable
thereby obscuring the label from view. mirrors to view pedestrians while the standards can help reverse this upward
As discussed in its petition, U.S. Bus bus is stopped, and (2) to remind the trend. According to an earlier Traffic
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argued that the noncompliance is driver that the cross view mirrors are Safety Facts report (DOT–HS–809770),
inconsequential to motor vehicle safety not to be used to view traffic while the there were 32 pedestrian/school vehicle
and that no corrective action is bus is moving. Cross view convex fatalities in 1993. Based upon these
warranted. U.S. Bus based its mirrors affect distance perception findings, NHTSA believes that the
conclusion on the following reasoning: because objects viewed in convex decline in fatalities during the years

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Federal Register / Vol. 72, No. 83 / Tuesday, May 1, 2007 / Notices 23891

after 1993 is attributable in part to the Background DATES: Written comments should be
amendment to FMVSS No. 111 It is FinCEN’s intention to implement received on or before July 2, 2007 to be
(effective in December 1993), which revised SAR forms that facilitate joint assured of consideration.
required the areas in front of and along filing for depository institutions,1 ADDRESSES: Direct all written comments
the sides of school buses to be viewable casinos and card clubs,2 insurance to Glenn Kirkland, Internal Revenue
by the driver. Manufacturers are using companies,3 and the securities and Service, Room 6516, 1111 Constitution
cross view mirrors to comply with these futures industries.4 On December 21, Avenue, NW., Washington, DC 20224.
requirements. We want to ensure that 2006, FinCEN issued a notice on its Web FOR FURTHER INFORMATION CONTACT:
the drivers of these buses receive every site explaining that financial Requests for additional information or
possible reminder to make proper use of institutions would be able to begin filing copies of the regulation should be
cross view mirrors. the revised SAR forms with FinCEN on directed to Allan Hopkins, at (202) 622–
Since the cross view mirror labels June 30, 2007.5 We are postponing this 6665, or at Internal Revenue Service,
remind school bus drivers of the date and the date by which use of the Room 6516, 1111 Constitution Avenue,
appropriate use of these mirrors, revised forms becomes mandatory NW., Washington, DC 20224, or through
NHTSA has reconsidered its view because of recently implemented data the Internet at Allan.M.Hopkins@irs.gov.
concerning the label and now believes quality initiatives. FinCEN will provide SUPPLEMENTARY INFORMATION:
that driver training is not an adequate advance notice of the new dates for Title: Timely Mailing Treated As
substitute for missing labels or labels using the revised forms at a future time. Timely Filing.
that are not visible to the seated driver. In the meantime, financial institutions OMB Number: 1545–1899.
In consideration of the foregoing, will continue to report suspicious Regulation Project Number: REG–
NHTSA has decided that U.S. Bus has activities using the existing SAR forms.6 138176–02.
not met its burden of persuasion that the Abstract: Under I.R.C. section 7502, in
Dated: April 26, 2007.
noncompliance described is order for taxpayers to establish the
William F. Baity,
inconsequential to motor vehicle safety. postmark date and prima facie evidence
Accordingly, U.S. Bus’s petition is Deputy Director, Financial Crimes
Enforcement Network. of delivery when using registered or
hereby denied, and the petitioner must certified mail to file documents with the
notify according to 49 U.S.C. 30118 and [FR Doc. E7–8320 Filed 4–30–07; 8:45 am]
IRS, taxpayers will need to retain the
remedy according to 49 U.S.C 30120. BILLING CODE 4810–02–P
sender’s receipt.
Authority: 49 U.S.C. 30118, 30120; Current Actions: There is no change to
delegations of authority at 49 CFR 1.50 and DEPARTMENT OF THE TREASURY this existing regulation.
501.8. Type of Review: Extension of a
Issued on: April 24, 2007. Internal Revenue Service currently approved collection.
Daniel C. Smith, Affected Public: Individuals or
[REG–138176–02] households, business or other for-profit
Associate Administrator for Enforcement.
organizations, not-for-profit institutions,
[FR Doc. E7–8200 Filed 4–30–07; 8:45 am] Proposed Collection; Comment farms, Federal government and State,
BILLING CODE 4910–59–P Request for Regulation Project local, or tribal government.
AGENCY: Internal Revenue Service (IRS), Estimated Number of Respondents:
Treasury. 10,847,647.
Estimated Time per Respondent: 6
DEPARTMENT OF THE TREASURY ACTION: Notice and request for
minutes.
comments. Estimated Total Annual Burden
Financial Crimes Enforcement
Network; Suspicious Activity SUMMARY: The Department of the Hours: 1,084,765.
Treasury, as part of its continuing effort The following paragraph applies to all
Reporting; Release of Revised
to reduce paperwork and respondent of the collections of information covered
Suspicious Activity Reports
burden, invites the general public and by this notice:
AGENCY: Financial Crimes Enforcement other Federal agencies to take this An agency may not conduct or
Network, Department of the Treasury. opportunity to comment on proposed sponsor, and a person is not required to
and/or continuing information respond to, a collection of information
ACTION: Notice.
collections, as required by the unless the collection of information
SUMMARY: The Financial Crimes Paperwork Reduction Act of 1995, displays a valid OMB control number.
Enforcement Network (‘‘FinCEN’’) is Public Law 104–13 (44 U.S.C. Books or records relating to a
issuing this notice to communicate a 3506(c)(2)(A)). Currently, the IRS is collection of information must be
delay in the dates for using the revised soliciting comments concerning an retained as long as their contents may
Suspicious Activity Report (‘‘SAR’’) existing proposed regulation, REG– become material in the administration
forms. The revised SAR forms that 138176–02 (NPRM), Timely Mailing of any internal revenue law. Generally,
support joint filing were originally Treated As Timely Filing. tax returns and tax return information
scheduled to become effective on June are confidential, as required by 26
30, 2007 and mandatory on December 1 31
U.S.C. 6103.
CFR 103.18.
31, 2007. FinCEN will establish new 2 31 CFR 103.21.
Request for Comments: Comments
dates for using the revised SAR forms in 3 31 CFR 103.16. submitted in response to this notice will
a future notice. 4 31 CFR 103.15, 103.17, and 103.19. be summarized and/or included in the
request for OMB approval. All
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5 See Additional Suspicious Activity Reports


FOR FURTHER INFORMATION CONTACT: (SAR) Revised for Other Industries to Support Joint comments will become a matter of
Regulatory Policy and Programs Filing and Reduce Duplicate SARs, http:// public record. Comments are invited on:
Division, Financial Crimes Enforcement www.fincen.gov.
6 The current SAR forms can be found on (a) Whether the collection of
Network at (800) 949–2732. information is necessary for the proper
FinCEN’s Web page at: http://www.fincen.gov/
SUPPLEMENTARY INFORMATION: reg_bsaforms.html#SAR. performance of the functions of the

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