Proposed Collection; Comment Request for Revenue Procedure 2002-15, 9445 [05-3693]

Download as PDF 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]]

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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.

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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 
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