2019-18416. Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request for the Employer-Designed Tip Reporting Program for the Food and Beverage Industry.  

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    AGENCY:

    Internal Revenue Service (IRS), Treasury.

    ACTION:

    Notice and request for comments.

    SUMMARY:

    The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the 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. Currently, the IRS is soliciting comments concerning Notice 2001-1, Employer-Designed Tip Reporting Program for the Food and Beverage Industry (EmTRAC).

    DATES:

    Written comments should be received on or before October 28, 2019 to be assured of consideration.

    ADDRESSES:

    Direct all written comments to Laurie Brimmer, Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW, Washington, DC 20224. Requests for additional information or copies of the regulations should be directed to R. Joseph Durbala, at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW, Washington DC 20224, or through the internet, at RJoseph.Durbala@irs.gov.

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    SUPPLEMENTARY INFORMATION:

    Title: Employer-Designed Tip Reporting Program (EmTRAC) for the Food and Beverage Industry.

    OMB Number: 1545-1716.

    Form Number: Notice 2001-1.

    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 the burden previously approved by Start Printed Page 44972OMB. This form is being submitted for renewal purposes only.

    Type of Review: Extension of a currently approved collection.

    Affected Public: Businesses and other for-profit organizations.

    Estimated Number of Respondents: 20.

    Estimated Time per Respondent: 44 hours.

    Estimated Total Annual Burden Hours: 870.

    The following paragraph applies to all 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 if 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.

    Desired Focus of Comments: The Internal Revenue Service (IRS) is particularly interested in comments that:

    • Evaluate whether the proposed collection of information is necessary for the proper performance of the functions of the agency, including whether the information will have practical utility;
    • Evaluate the accuracy of the agency's estimate of the burden of the proposed collection of information, including the validity of the methodology and assumptions used;
    • Enhance the quality, utility, and clarity of the information to be collected; and
    • Minimize the burden of the collection of information on those who are to respond, including using appropriate automated, electronic, mechanical, or other technological collection techniques or other forms of information technology, e.g., by permitting electronic submissions of responses.

    Comments submitted in response to this notice will be summarized and/or included in the ICR for OMB approval of the extension of the information collection; they will also become a matter of public record.

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    Approved: August 19, 2019.

    R. Joseph Durbala,

    IRS Tax Analyst.

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    [FR Doc. 2019-18416 Filed 8-26-19; 8:45 am]

    BILLING CODE 4830-01-P

Document Information

Published:
08/27/2019
Department:
Internal Revenue Service
Entry Type:
Notice
Action:
Notice and request for comments.
Document Number:
2019-18416
Dates:
Written comments should be received on or before October 28, 2019 to be assured of consideration.
Pages:
44971-44972 (2 pages)
PDF File:
2019-18416.Pdf