EXCISE TAX—Cont.

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 Penalties:

Disclosure on reports filed with Securities and Exchange

Commission (SEC) (RP 51) 33, 296 Relief under section 6715, dyed diesel fuel (Ann 51) 32, 283 Proposed Regulations:

26 CFR 1.34–1, revised; 1.34–2 thru –6, removed; 1.1361–4, –6, amended; 301.7701–2, amended; disregarded entities, employment and excise taxes (REG–114371–05) 45, 930 26 CFR 53.6081–1, added; 55.6081–1, added; 156.6081–1, added; 157.6081–1, added; extension of time for filing returns (REG–144898–04) 48, 1062 26 CFR 54.4980F–1, amended; use of electronic technologies for providing employee benefit notices and transmitting employee benefit elections and consents (REG–138362–04) 33, 299 26 CFR 54.4980G–0 thru –5, added; employer comparable contributions to Health Savings Accounts (HSAs) under section 4980G (REG–138647–04) 41, 697 26 CFR 301.6020–1, added; substitute for return (REG–131739–03) 36, 494 26 CFR 301.6320–1, amended; miscellaneous changes to collection due process procedures relating to notice and opportunity for hearing upon filing of notice of federal tax lien (REG–150088–02) 43, 774 26 CFR 301.6330–1, amended; miscellaneous changes to collection due process procedures relating to notice and opportunity for hearing prior to levy (REG–150091–02) 43, 780

December 27, 2005 viii 2005–52 I.R.B.