The Internal Revenue Service proposed to set up a new system of records specifically for its excise tax compliance programs. (See Federal Register, November 8, 2006.) The IRS said the programs “have grown and become so distinct” from income tax records “that they merit their own system of records…. For an example, an individual, sole proprietor, independent, or tanker truck owner who carries fuel would be required to file Form 2290 (Highway Use Tax) and Form 720-CS (Carrier Summary), an information return on fuel shipments. This is also applicable when an IRS Fuel Compliance Officer discovers an IRS section 6715 dyed diesel penalty, if the discovery was witnessed by a police officer participating in the roadside check. In such an instance, the name of the police officer may be recorded as part of the case record.” The new system will take effect on December 18 unless the IRS receives comments by December 8 that would “result in a contrary determination.”