EXCISE TAX

Air transportation services subject to tax, passive losses (RR 64)

39, 600 Biodiesel and aviation-grade kerosene (Notice 62) 35, 443 Collection due process hearings, clarification of the way con ducted:

Federal tax lien (REG–150088–02) 43, 774 Levy (REG–150091–02) 43, 780 Collector of collected excise taxes, duties (TD 9221) 39, 604 Cost-of-living adjustments for inflation for 2006 (RP 70) 47, 979 Disaster relief:

Postponement of deadlines for certain acts under section

7508A performed by IRS, Hurricane Katrina (Notice 66) 40, 620 ; supplement (Notice 81) 47, 977 Postponement of deadlines for certain acts under section

7508A with respect to taxpayers affected by Hurricane Rita (Notice 82) 47, 978 Summary and clarification of relief previously granted under

sections 6081, 6161, 6656, and 7508A with respect to taxpayers affected by Hurricane Katrina (Notice 73) 42, 723 Disregarded entities, payment and reporting of employment and

certain excise taxes (REG–114371–05) 45, 930 Electronic technologies, use for providing employee benefit no tices and transmitting employee benefit elections and consents (REG–138362–04) 33, 299 Extension for filing tax returns, automatic six-month (TD 9229)

48, 1051 ; (REG–144898–04) 48, 1062 Health Savings Accounts (HSAs), employer comparable contri butions (REG–138647–04) 41, 697 Insurance, qualification of arrangements as insurance, comments

requested (Notice 49) 27, 14 Leaking Underground Storage Tank Trust Fund (LUST) tax,

kerosene for use in aviation, credit card sales of taxable fuel to certain exempt entities, mechanical dye injection of diesel fuel and kerosene (Notice 80) 46, 953