Proposed Collection; Comment Request for Tip Reporting Alternative Tip Agreement Used in the Cosmetology and Barber Industry, 13402-13403 [2013-04485]

Download as PDF 13402 Federal Register / Vol. 78, No. 39 / Wednesday, February 27, 2013 / Notices (202) 622–3186, at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at Katherine.b.dean@irs.gov. Approved: February 14, 2013. Yvette Lawrence, IRS Reports Clearance Office. [FR Doc. 2013–04484 Filed 2–26–13; 8:45 am] BILLING CODE 4830–01–P erowe on DSK2VPTVN1PROD with NOTICES SUPPLEMENTARY INFORMATION: Title: U.S. Partnership Declaration for an IRS e-file Return. OMB Number: 1545–2034. Form Number: Form 8453–PE. Abstract: Form 8453–PE, U.S. Partnership Declaration for an IRS e-file Return, was developed for Modernized e-file for partnerships. Internal Revenue Code sections 6109 and 6103 necessitate this collection. Current Actions: The form and instructions have not changed. Type of Review: Revision of a currently approved collection. Affected Public: Businesses and other for-profit organizations. Estimated Number of Respondents: 500. Estimated Time per Respondent: 3 hours 19 minutes. Estimated Total Annual Burden Hours: 1660. 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. VerDate Mar<15>2010 15:18 Feb 26, 2013 Jkt 229001 DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Regulation Project 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 the election not to apply look-back method in de minimis cases. DATES: Written comments should be received on or before April 29, 2013 to be assured of consideration. ADDRESSES: Direct all written comments to Yvette Lawrence, Internal Revenue Service, Room 6516, 1111 Constitution Avenue NW., Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the regulation should be directed to R. Katherine Dean, 202–622– 3186, Internal Revenue Service, Room 6516, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at Katherine.b.dean@irs.gov. SUPPLEMENTARY INFORMATION: Title: Election Not to Apply LookBack Method in De Minimis Cases. OMB Number: 1545–1572. Regulation Project Number: Reg– 120200–97. Abstract: Under Internal Revenue Code section 460(b)(6), a taxpayer may elect not to apply the look-back method to long-term contracts in de minimis cases. The taxpayer is required under the regulation to notify the IRS of its election. 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. Estimated Number of Respondents: 20,000. PO 00000 Frm 00103 Fmt 4703 Sfmt 4703 Estimated Time per Respondent: 12 min. Estimated Total Annual Burden Hours: 4,000. 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: February 13, 2013. Yvette Lawrence, IRS Reports Clearance Officer. [FR Doc. 2013–04486 Filed 2–26–13; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Tip Reporting Alternative Tip Agreement Used in the Cosmetology and Barber Industry 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 E:\FR\FM\27FEN1.SGM 27FEN1 Federal Register / Vol. 78, No. 39 / Wednesday, February 27, 2013 / Notices 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 tip reporting alternative commitment used in the cosmetology and barber industry. DATES: Written comments should be received on or before April 29, 2013 to be assured of consideration. ADDRESSES: Direct all written comments to Yvette Lawrence, Internal Revenue Service, room 6129, 1111 Constitution Avenue NW., Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of information collection should be directed to Katherine Dean at Internal Revenue Service, room 6242, 1111 Constitution Avenue NW., Washington, DC 20224, or at (202) 622–3186, or through the Internet at Katherine.b.dean@irs.gov. SUPPLEMENTARY INFORMATION: erowe on DSK2VPTVN1PROD with NOTICES Title: Tip Reporting Alternative Commitment Agreement used in the Cosmetology and Barber Industry. OMB Number: 1545–1529. Abstract: Announcement 2000–21, 2000–19 I.R.B. 983, and Announcement 2001–1, #2001–2 I.R.B. p.277 #2001–2, contain information required by the VerDate Mar<15>2010 15:18 Feb 26, 2013 Jkt 229001 Internal Revenue Service in its tax 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 a currently approved collection. Affected Public: Business or other forprofit organizations. Estimated Number of Respondents and/or Recordkeeping: 4,600. Estimated Average Time per Respondent/Recordkeeper: 9 hr., 22 min. Estimated Total Annual Reporting and/or Recordkeeping Burden Hours: 43,073. 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 PO 00000 Frm 00104 Fmt 4703 Sfmt 9990 13403 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 14, 2013. Yvette Lawrence, IRS Reports Clearance Office. [FR Doc. 2013–04485 Filed 2–26–13; 8:45 am] BILLING CODE 4830–01–P E:\FR\FM\27FEN1.SGM 27FEN1

Agencies

[Federal Register Volume 78, Number 39 (Wednesday, February 27, 2013)]
[Notices]
[Pages 13402-13403]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-04485]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Tip Reporting 
Alternative Tip Agreement Used in the Cosmetology and Barber 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

[[Page 13403]]

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 tip reporting alternative commitment used in the 
cosmetology and barber industry.

DATES: Written comments should be received on or before April 29, 2013 
to be assured of consideration.

ADDRESSES: Direct all written comments to Yvette Lawrence, Internal 
Revenue Service, room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of information collection should be directed to Katherine Dean 
at Internal Revenue Service, room 6242, 1111 Constitution Avenue NW., 
Washington, DC 20224, or at (202) 622-3186, or through the Internet at 
Katherine.b.dean@irs.gov.

SUPPLEMENTARY INFORMATION: 
    Title: Tip Reporting Alternative Commitment Agreement used in the 
Cosmetology and Barber Industry.
    OMB Number: 1545-1529.
    Abstract: Announcement 2000-21, 2000-19 I.R.B. 983, and 
Announcement 2001-1, 2001-2 I.R.B. p.277 2001-2, 
contain information required by the Internal Revenue Service in its tax 
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 a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents and/or Recordkeeping: 4,600.
    Estimated Average Time per Respondent/Recordkeeper: 9 hr., 22 min.
    Estimated Total Annual Reporting and/or Recordkeeping Burden Hours: 
43,073.
    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: February 14, 2013.
Yvette Lawrence,
IRS Reports Clearance Office.
[FR Doc. 2013-04485 Filed 2-26-13; 8:45 am]
BILLING CODE 4830-01-P

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