[Federal Register Volume 75, Number 47 (Thursday, March 11, 2010)]
[Notices]
[Page 11638]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-5193]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Tip Determination
Agreement (for Use by Employers in the Food and Beverage industry)
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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SUMMARY: The Department of the Treasury, as part of its continuing
effort to reduce paperwork and respondent burden, invites the general
public and other Federal agencies to take this opportunity to comment
on proposed and/or continuing information collections, as required by
the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning
the Tip Rate Determination Agreement (for use by employers in the food
and beverage industry).
DATES: Written comments should be received on or before May 10, 2010 to
be assured of consideration.
ADDRESSES: Direct all written comments to R. Joe Durbala, Internal
Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the regulations should be directed to Elaine Christophe,
(202) 622-3179, or at Internal Revenue Service, Room 6129, 1111
Constitution Avenue, NW., Washington, DC 20224, or through the
internet, at [email protected].
SUPPLEMENTARY INFORMATION:
Title: For Tip Rate Determination Agreement (for Use by Employers
in the Food and Beverage Industry).
OMB Number: 1545-1715.
Abstract: Information is required by the Internal Revenue Service
in its compliance efforts to assist employers and their employees in
understanding and complying with Internal Revenue Code section 6053(a),
which requires employees to report all their tips monthly to their
employers.
Current Actions: There is no change to this existing information
collection.
Type of Review: Extension of currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 200.
Estimated Average Time per Respondent: 11 hours.
Estimated Total Annual Burden Hours: 1,737.
The following paragraph applies to all of the collections of
information covered by this notice:
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information displays a valid OMB control number. Books or records
relating to a collection of information must be retained as long as
their contents may become material in the administration of any
internal revenue law. Generally, tax returns and tax return information
are confidential, as required by 26 U.S.C. 6103.
Request for Comments: Comments submitted in response to this notice
will be summarized and/or included in the request for OMB approval. All
comments will become a matter of public record.
Comments are invited on: (a) Whether the collection of information
is necessary for the proper performance of the functions of the agency,
including whether the information shall have practical utility; (b) the
accuracy of the agency's estimate of the burden of the collection of
information; (c) ways to enhance the quality, utility, and clarity of
the information to be collected; (d) ways to minimize the burden of the
collection of information on respondents, including through the use of
automated collection techniques or other forms of information
technology; and (e) estimates of capital or start-up costs and costs of
operation, maintenance, and purchase of services to provide
information.
Approved: March 5, 2010.
R. Joe Durbala,
IRS Tax Supervisory Analyst.
[FR Doc. 2010-5193 Filed 3-10-10; 8:45 am]
BILLING CODE 4830-01-P