Proposed Collection; Comment Request for Regulation Project, 28323 [2010-12053]
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Federal Register / Vol. 75, No. 97 / Thursday, May 20, 2010 / Notices
Service, Room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224,
or through the Internet, at
Allan.M.Hopkins@irs.gov.
wwoods2 on DSK1DXX6B1PROD with NOTICES_PART 1
SUPPLEMENTARY INFORMATION:
Title: Nonbank Trustees.
OMB Number: 1545–0806.
Regulation Project Number: EE–12–
78.
Abstract: Internal Revenue Code
section 408(a)(2) permits an institution
other than a bank to be the trustee of an
individual retirement account. This
regulation imposes certain reporting and
recordkeeping requirements to enable
the IRS to determine whether an
institution qualifies to be a nonbank
trustee and to insure that accounts are
administered according to sound
fiduciary principles.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
23.
Estimated Time per Respondent: 34
minutes.
Estimated Total Annual Burden
Hours: 13.
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
VerDate Mar<15>2010
15:45 May 19, 2010
Jkt 220001
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: April 22, 2010.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2010–12054 Filed 5–19–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–104691–97]
Proposed Collection; Comment
Request for Regulation Project
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 an
existing final regulation, REG–104691–
97 (TD 8910), Electronic Tip Reports
(§§ 31.6053–1 and 31.6053–4).
DATES: Written comments should be
received on or before July 19, 2010 to be
assured of consideration.
ADDRESSES: Direct all written comments
to Gerald Shields, Internal Revenue
Service, room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulation should be
directed to Allan Hopkins at Internal
Revenue Service, room 6129, 1111
Constitution Avenue, NW., Washington,
DC 20224, or at (202) 622–6665, or
through the Internet at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Electronic Tip Reports.
OMB Number: 1545–1603.
Regulation Project Number: REG–
104691–97.
Abstract: The regulations provide
rules authorizing employers to establish
electronic systems for use by their
tipped employees in reporting tips to
their employer. The information will be
used by employers to determine the
amount of income tax and FICA tax to
withhold from the tipped employee’s
wages.
PO 00000
Frm 00094
Fmt 4703
Sfmt 4703
28323
Current Actions: There are no changes
being made to this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations and not-for-profit
institutions.
Estimated Number of Respondents:
300,000.
Estimated Time per Respondent: 2
hours.
Estimated Total Annual Burden
Hours: 600,000.
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: April 22, 2010.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2010–12053 Filed 5–19–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[FI–221–83 and FI–100–83]
Proposed Collection; Comment
Request For Regulation Project
AGENCY: Internal Revenue Service (IRS),
Treasury.
E:\FR\FM\20MYN1.SGM
20MYN1
]]>Agencies
[Federal Register Volume 75, Number 97 (Thursday, May 20, 2010)]
[Notices]
[Page 28323]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-12053]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG-104691-97]
Proposed Collection; Comment Request for Regulation Project
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 an
existing final regulation, REG-104691-97 (TD 8910), Electronic Tip
Reports (Sec. Sec. 31.6053-1 and 31.6053-4).
DATES: Written comments should be received on or before July 19, 2010
to be assured of consideration.
ADDRESSES: Direct all written comments to Gerald Shields, Internal
Revenue Service, room 6129, 1111 Constitution Avenue, NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the regulation should be directed to Allan Hopkins at
Internal Revenue Service, room 6129, 1111 Constitution Avenue, NW.,
Washington, DC 20224, or at (202) 622-6665, or through the Internet at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Electronic Tip Reports.
OMB Number: 1545-1603.
Regulation Project Number: REG-104691-97.
Abstract: The regulations provide rules authorizing employers to
establish electronic systems for use by their tipped employees in
reporting tips to their employer. The information will be used by
employers to determine the amount of income tax and FICA tax to
withhold from the tipped employee's wages.
Current Actions: There are no changes being made to this existing
regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations and
not-for-profit institutions.
Estimated Number of Respondents: 300,000.
Estimated Time per Respondent: 2 hours.
Estimated Total Annual Burden Hours: 600,000.
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: April 22, 2010.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2010-12053 Filed 5-19-10; 8:45 am]
BILLING CODE 4830-01-P
