Proposed Collection; Comment Request for Revenue Procedure 98-19, 22035 [2013-08573]

Download as PDF mstockstill on DSK6TPTVN1PROD with NOTICES Federal Register / Vol. 78, No. 71 / Friday, April 12, 2013 / Notices Washington DC 20224, or through the Internet, at Katherine.b.dean@irs.gov. SUPPLEMENTARY INFORMATION: Title: Employer-designed Tip Reporting Program for the Food and Beverage Industry (EmTRAC). OMB Number: 1545–1716. Notice 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 are no changes being made to the notice at this time. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organizations. Estimated Number of Respondents and/or Recordkeepers: 20. Estimated Average Time per Respondent/Recordkeeper: 44 hours. Estimated Total Annual Reporting and/or Recordkeeping Burden Hours: 870 hours. 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 16:47 Apr 11, 2013 Jkt 229001 Approved: March 15, 2013. Yvette Lawrence, OMB Reports Clearance Officer. [FR Doc. 2013–08575 Filed 4–11–13; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Revenue Procedure 98–19 Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: 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 98–19, Exceptions to the notice and reporting requirements of section 6033(e)(1) and the tax imposed by section 6033(e)(2). DATES: Written comments should be received on or before June 11, 2013 to be assured of consideration. ADDRESSES: Direct all written comments to Yvette Lawrencde, Internal Revenue Service, room 6129, 1111 Constitution Avenue NW., Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the revenue procedure 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 kathernie.b.dean@irs.gov. SUMMARY: SUPPLEMENTARY INFORMATION: Title: Exceptions to the notice and reporting requirements of section 6033(e)(1) and the tax imposed by section 6033(e)(2). OMB Number: 1545–1589. Revenue Procedure Number: Revenue Procedure 98–19. Abstract: Revenue Procedure 98–19 provides guidance to organizations exempt from taxation under section 501(a) of the Internal Revenue Code of 1986 on certain exceptions from the reporting and notice requirements of section 6033(e)(1) and the tax imposed by section 6033(e)(2). PO 00000 Frm 00131 Fmt 4703 Sfmt 9990 22035 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: Individuals or households, not-for-profit institutions and farms. Estimated Number of Organizations: 15,000. Estimated Average Time per Organizations: 10 hours. Estimated Total Annual Recordkeeping Hours: 150,000. 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: March 15, 2013. Yvette Lawrence, OMB Reports Clearance Officer. [FR Doc. 2013–08573 Filed 4–11–13; 8:45 am] BILLING CODE 4830–01–P E:\FR\FM\12APN1.SGM 12APN1

Agencies

[Federal Register Volume 78, Number 71 (Friday, April 12, 2013)]
[Notices]
[Page 22035]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-08573]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Revenue Procedure 98-19

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 98-19, Exceptions to the notice and reporting 
requirements of section 6033(e)(1) and the tax imposed by section 
6033(e)(2).

DATES: Written comments should be received on or before June 11, 2013 
to be assured of consideration.

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

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the revenue procedure 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 
kathernie.b.dean@irs.gov.

SUPPLEMENTARY INFORMATION:
    Title: Exceptions to the notice and reporting requirements of 
section 6033(e)(1) and the tax imposed by section 6033(e)(2).
    OMB Number: 1545-1589.
    Revenue Procedure Number: Revenue Procedure 98-19.
    Abstract: Revenue Procedure 98-19 provides guidance to 
organizations exempt from taxation under section 501(a) of the Internal 
Revenue Code of 1986 on certain exceptions from the reporting and 
notice requirements of section 6033(e)(1) and the tax imposed by 
section 6033(e)(2).
    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: Individuals or households, not-for-profit 
institutions and farms.
    Estimated Number of Organizations: 15,000.
    Estimated Average Time per Organizations: 10 hours.
    Estimated Total Annual Recordkeeping Hours: 150,000.
    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: March 15, 2013.
Yvette Lawrence,
OMB Reports Clearance Officer.
[FR Doc. 2013-08573 Filed 4-11-13; 8:45 am]
BILLING CODE 4830-01-P