Proposed Collection; Comment Request for Revenue Procedure 2002-15, 9445 [05-3693]
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Federal Register / Vol. 70, No. 37 / Friday, February 25, 2005 / Notices
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2002–
15
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
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
Revenue procedure 2002–15, Automatic
Relief for Late Initial Entity
Classification Elections—Check the Box.
DATES: Written comments should be
received on or before April 26, 2005, to
be assured of consideration.
ADDRESSES: Direct all written comments
to Glenn Kirkland, International
Revenue Service, room 6516, 1111
Constitution Avenue, NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT:
Request for additional information or
copies of the regulations should be
directed to Larnice Mack at Internal
Revenue Service, room 6512, 1111
Constitution Avenue, NW., Washington,
DC 20224, or at (202) 622–3179, or
through the Internet at
Larnice.Mack@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Automatic Relief for Late Initial
Entity Classification Elections—Check
the Box.
OMB Number: 1545–1771.
Revenue Procedure Number: Revenue
Procedure 2002–15.
Abstract: Revenue Procedure 2002–15
provides that, in certain circumstances,
taxpayers whose initial entity
classification election was filed late can
obtain relief by filing Form 8832 and
attaching a statement explaining that the
requirements of the revenue procedure
have been met.
Current Actions: There are no changes
being made to the revenue procedure at
this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
100.
VerDate jul<14>2003
19:31 Feb 24, 2005
Jkt 205001
Estimated Time Per Respondent: 1
hour.
Estimated Total Annual Burden
Hours: 100.
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 as long
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: February 16, 2005.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. 05–3693 Filed 2–24–05; 8:45 am]
BILLING CODE 4830–01–M
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Forms 4070, 4070A,
4070PR, and 4070A–PR
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
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
PO 00000
Frm 00179
Fmt 4703
Sfmt 4703
9445
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 Form
4070, Employee’s Report of Tips to
Employer, Form 4070A, Employee’s
Daily Record of Tips; Forma 4070PR,
Informe al Patrono de Propinas
Recibidas por el Empleado; Forma
4070A–PR, Registro Diario de Propinas
del Empleado.
DATES: Written comments should be
received on or before April 26, 2005, to
be assured of consideration.
ADDRESSES: Direct all written comments
to Glenn Kirkland, Internal Revenue
Service, room 6512, 1111 Constitution
Avenue, NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to Larnice Mack at
Internal Revenue Service, room 6512,
1111 Constitution Avenue, NW.,
Washington, DC 20224, or at (202) 622–
3179, or through the Internet at
Larnice.Mack@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Form 4070, Employee’s Report
of Tips to Employer, Form 4070A,
Employee’s Daily Record of Tips; Forma
4070PR, Informe al Patrono de Propinas
Recibidas por el Empleado; Forma
4070A–PR, Registro Diario de Propinas
del Empleado.
OMB Number: 1545–0065.
Form Number: Forms 4070, 4070A,
4070PR, and 4070A–PR.
Abstract: Employees who receive at
least $20 per month in tips must report
the tips to their employers monthly for
purposes of withholding of employment
taxes. Forms 4070 and 4070PR (Puerto
Rico only) are used for this purpose.
Employees must keep a daily record of
tips they receive. Forms 4070A and
4070A–PR (Puerto Rico only) are used
for this purpose.
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
615,000.
Estimated Time Per Respondent: 63
hours, 50 minutes (Forms 4070 and
4070A); 64 hours, 5 minutes (Forms
4070PR and 4070A–PR).
Estimated Total Annual Burden
Hours: 39,265,200.
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
E:\FR\FM\25FEN1.SGM
25FEN1
]]>Agencies
[Federal Register Volume 70, Number 37 (Friday, February 25, 2005)]
[Notices]
[Page 9445]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 05-3693]
[[Page 9445]]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Revenue Procedure 2002-
15
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
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
Revenue procedure 2002-15, Automatic Relief for Late Initial Entity
Classification Elections--Check the Box.
DATES: Written comments should be received on or before April 26, 2005,
to be assured of consideration.
ADDRESSES: Direct all written comments to Glenn Kirkland, International
Revenue Service, room 6516, 1111 Constitution Avenue, NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Request for additional information or
copies of the regulations should be directed to Larnice Mack at
Internal Revenue Service, room 6512, 1111 Constitution Avenue, NW.,
Washington, DC 20224, or at (202) 622-3179, or through the Internet at
Larnice.Mack@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Automatic Relief for Late Initial Entity Classification
Elections--Check the Box.
OMB Number: 1545-1771.
Revenue Procedure Number: Revenue Procedure 2002-15.
Abstract: Revenue Procedure 2002-15 provides that, in certain
circumstances, taxpayers whose initial entity classification election
was filed late can obtain relief by filing Form 8832 and attaching a
statement explaining that the requirements of the revenue procedure
have been met.
Current Actions: There are no changes being made to the revenue
procedure at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 100.
Estimated Time Per Respondent: 1 hour.
Estimated Total Annual Burden Hours: 100.
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 as long 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: February 16, 2005.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. 05-3693 Filed 2-24-05; 8:45 am]
BILLING CODE 4830-01-M
