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