Proposed Collection; Comment Request for Form 4219, 42397 [2014-17099]

Download as PDF emcdonald on DSK67QTVN1PROD with NOTICES Federal Register / Vol. 79, No. 139 / Monday, July 21, 2014 / Notices In FY 2008, Congress appropriated $20,145,000 for the Program, reduced by rescission to $20,040,200. Of this sum, $14,905,000 was available for discretionary (competitive) grants. After evaluating and scoring 37 applications, FRA awarded $14,315,300 to seven different projects, leaving $589,700. In FY 2009, Congress appropriated $25,000,000 and directed that $17,100,000 be awarded to 23 specific projects, with $7,900,000 left over for discretionary grants. Subsequently, in FY 2010, Congress appropriated $34,532,000 for the Program, and directed that $24,519,200 go to 27 specifically enumerated projects. FRA combined the remaining $10,012,800 with the $589,700 that was not awarded from the FY 2008 competition, $2,000,000 that was awarded to one of the FY 2008 projects but which the project sponsors ultimately turned down, and the $7,900,000 in FY 2009 discretionary funding for a total of $20,502,500. These funds were the subject of a Notice of Funding Availability that FRA published in the Federal Register on September 10, 2010. The application period closed on October 29, 2010. Annual Estimated Burden: 26,083 hours. Addressee: Send comments regarding these information collections to the Office of Information and Regulatory Affairs, Office of Management and Budget, 725 Seventeenth Street NW., Washington, DC 20503, Attention: FRA Desk Officer. Comments may also be sent via email to OMB at the following address: oira_submissions@ omb.eop.gov. Comments are invited on the following: Whether the proposed collections of information are necessary for the proper performance of the functions of the Department, including whether the information will have practical utility; the accuracy of the Department’s estimates of the burden of the proposed information collections; ways to enhance the quality, utility, and clarity of the information to be collected; and ways to minimize the burden of the collections of information on respondents, including the use of automated collection techniques or other forms of information technology. A comment to OMB is best assured of having its full effect if OMB receives it within 30 days of publication of this notice in the Federal Register. Authority: 44 U.S.C. 3501–3520. VerDate Mar<15>2010 17:14 Jul 18, 2014 Jkt 232001 Issued in Washington, DC, on July 15, 2014. Rebecca Pennington, Chief Financial Officer. [FR Doc. 2014–16984 Filed 7–18–14; 8:45 am] BILLING CODE 4910–06–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 4219 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 Form 4219, Statement of Liability of Lender, Surety, or Other Person for Withholding Taxes. DATES: Written comments should be received on or before September 19, 2014 to be assured of consideration. ADDRESSES: Direct all written comments to R. Joseph Durbala, Internal Revenue Service, Room 6129, 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 Gerald J. Shields, LL.M. at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at Gerald.J.Shields@irs.gov. SUPPLEMENTARY INFORMATION: Title: Statement of Liability of Lender, Surety, or Other Person for Withholding Taxes. OMB Number: 1545–2254. Form Number: Form 4219. Abstract: Third parties who directly pay another’s payrolls can be held liable for the full amount of taxes required to be withheld but not paid to the Government (subject to the 25% limitation). IRC 3505 deals with persons who supply funds to an employer for the purpose of paying wages. The notification that a third party is paying or supplying wages will usually be made by filing of the Form 4219, Statement of Liability of Lender, Surety, SUMMARY: PO 00000 Frm 00114 Fmt 4703 Sfmt 9990 42397 or Other Person for Withholding Taxes. The Form 4219, Statement of Liability of Lender, Surety, or Other Person for Withholding Taxes, is to be submitted and associated with each employer and for every calendar quarter for which a liability under section 3505 is incurred. Current Actions: There are no changes to the form. We are making this submission to extend the current OMB approval. Type of Review: Revision or Extension of currently approved collection. Affected Public: Businesses and other for-profit organizations, not-for-profit institutions, farms, Federal Government, State, Local, or Tribal Government. Estimated Number of Respondents: 1,000. Estimated Time per Respondent: 12 hours 50 minutes. Estimated Total Annual Burden Hours: 12,833. 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: July 9, 2014. R. Joseph Durbala, IRS Reports Clearance Officer. [FR Doc. 2014–17099 Filed 7–18–14; 8:45 am] BILLING CODE 4830–01–P E:\FR\FM\21JYN1.SGM 21JYN1

Agencies

[Federal Register Volume 79, Number 139 (Monday, July 21, 2014)]
[Notices]
[Page 42397]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-17099]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 4219

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 
Form 4219, Statement of Liability of Lender, Surety, or Other Person 
for Withholding Taxes.

DATES: Written comments should be received on or before September 19, 
2014 to be assured of consideration.

ADDRESSES: Direct all written comments to R. Joseph Durbala, Internal 
Revenue Service, Room 6129, 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 Gerald J. 
Shields, LL.M. at Internal Revenue Service, Room 6129, 1111 
Constitution Avenue NW., Washington, DC 20224, or through the internet 
at Gerald.J.Shields@irs.gov.

SUPPLEMENTARY INFORMATION:
    Title: Statement of Liability of Lender, Surety, or Other Person 
for Withholding Taxes.
    OMB Number: 1545-2254.
    Form Number: Form 4219.
    Abstract: Third parties who directly pay another's payrolls can be 
held liable for the full amount of taxes required to be withheld but 
not paid to the Government (subject to the 25% limitation). IRC 3505 
deals with persons who supply funds to an employer for the purpose of 
paying wages. The notification that a third party is paying or 
supplying wages will usually be made by filing of the Form 4219, 
Statement of Liability of Lender, Surety, or Other Person for 
Withholding Taxes. The Form 4219, Statement of Liability of Lender, 
Surety, or Other Person for Withholding Taxes, is to be submitted and 
associated with each employer and for every calendar quarter for which 
a liability under section 3505 is incurred.
    Current Actions: There are no changes to the form. We are making 
this submission to extend the current OMB approval.
    Type of Review: Revision or Extension of currently approved 
collection.
    Affected Public: Businesses and other for-profit organizations, 
not-for-profit institutions, farms, Federal Government, State, Local, 
or Tribal Government.
    Estimated Number of Respondents: 1,000.
    Estimated Time per Respondent: 12 hours 50 minutes.
    Estimated Total Annual Burden Hours: 12,833.
    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: July 9, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014-17099 Filed 7-18-14; 8:45 am]
BILLING CODE 4830-01-P
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