EXCISE TAX

Alternative fuel and alternative fuel mixtures claims, exemptions

for blood collector organizations (Notice 92) 43, 774 Collection:

Clarification of the way due process hearings are conducted:

Federal tax lien (TD 9290) 46, 879 Prior to levy (TD 9291) 46, 887 Cost-of-living adjustments for inflation for 2007 (RP 53) 48, 996 Disaster relief, additional postponement under section 7508A for

filing certain 2004 and 2005 individual tax returns by certain taxpayers affected by Hurricane Katrina (Notice 56) 28, 58 Disclosure of return information, Bureau of Economic Analysis

(TD 9267) 34, 313 ; (REG–148864–03) 34, 320 Disclosure requirements with respect to prohibited tax shelter

transactions to which tax-exempt entities are parties (Notice 65) 31, 102 Excise taxes with respect to prohibited tax shelter transactions to

which tax-exempt entities are parties (Notice 65) 31, 102 Health Savings Accounts (HSAs) under section 4980G, em ployer comparable contributions (TD 9277) 33, 226 Offers in compromise, nonrefundable down payments required

(Notice 68) 31, 105 Proposed Regulations:

26 CFR 301.6103(j)(1)–1, amended; disclosure of return information to the Bureau of Economic Analysis (REG–148864–03) 34, 320 Regulations:

26 CFR 54.4980G–0 thru –5, added; employer comparable contributions to Health Savings Accounts under section 4980G (TD 9277) 33, 226 26 CFR 301.6103(j)(1)–1, amended; 301.6103(j)(1)–1T, added; disclosure of return information to the Bureau of Economic Analysis (TD 9267) 34, 313 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 (TD 9290) 46, 879 26 CFR 301.6330–1, amended; miscellaneous changes to collection due process procedures relating to notice and opportunity for hearing prior to levy (TD 9291) 46, 887 Tax effects of proposed chapter 12 plans (RP 52) 48, 995

2006–48 I.R.B. vii November 27, 2006