Proposed Collection; Comment Request for Regulation Project, 73843 [2020-25539]
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Federal Register / Vol. 85, No. 224 / Thursday, November 19, 2020 / Notices
installed using the construction
methodology originally proposed.
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Privacy Act
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the comment (or signing the comment,
if submitted on behalf of an association,
business, labor union, etc.). The DOT
Privacy Act Statement can be viewed in
the Federal Register published on April
11, 2000 (Volume 65, Number 70, pages
19477–78) or by visiting https://
www.regulations.gov.
DATES:
Comments must be received on or
before December 21, 2020.
The license application is available
for viewing at the Regulations.gov
website: https://www.regulations.gov
under docket number MARAD–2019–
0094.
We encourage you to submit
comments electronically to the public
docket at https://www.regulations.gov. If
you submit your comments
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submit a hard copy. If you cannot
submit material using https://
www.regulations.gov, please contact
either Mr. Roddy Bachman, USCG or
Ms. Yvette M. Fields, MARAD, as listed
in the FOR FURTHER INFORMATION
CONTACT section of this document. This
section provides alternate instructions
for submitting written comments.
Additionally, if you go to the online
docket and sign up for email alerts, you
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Dated: November 10, 2020.
By Order of the Maritime Administrator.
T. Mitchell Hudson, Jr.,
Secretary, Maritime Administration.
[FR Doc. 2020–25237 Filed 11–18–20; 8:45 am]
BILLING CODE 4910–81–P
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Jkt 253001
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Internal Revenue Service,
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 continuing
information collections, as required by
the Paperwork Reduction Act of 1995.
The IRS is soliciting comments
concerning the statement of liability of
lender, surety, or other person for
withholding taxes.
DATES: Written comments should be
received on or before January 19, 2021
to be assured of consideration.
ADDRESSES: Direct all written comments
to Kinna Brewington, Internal Revenue
Service, Room 6526, 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 LaNita Van Dyke, at (202)
317–6009 or Internal Revenue Service,
Room 6526, 1111 Constitution Avenue
NW, Washington, DC 20224, or through
the internet, at Lanita.VanDyke@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 have been no
changes to the form that would affect
burden.
Type of Review: Extension of a
currently approved collection.
SUMMARY:
PO 00000
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73843
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: November 13, 2020.
Chakinna B. Clemons,
Supervisory Tax Analyst.
[FR Doc. 2020–25539 Filed 11–18–20; 8:45 am]
BILLING CODE 4830–01–P
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:
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[Federal Register Volume 85, Number 224 (Thursday, November 19, 2020)]
[Notices]
[Page 73843]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-25539]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Regulation Project
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Internal Revenue Service, 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
continuing information collections, as required by the Paperwork
Reduction Act of 1995. The IRS is soliciting comments concerning the
statement of liability of lender, surety, or other person for
withholding taxes.
DATES: Written comments should be received on or before January 19,
2021 to be assured of consideration.
ADDRESSES: Direct all written comments to Kinna Brewington, Internal
Revenue Service, Room 6526, 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 LaNita Van Dyke,
at (202) 317-6009 or Internal Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington, DC 20224, or through the internet,
at [email protected].
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 have been no changes to the form that would
affect burden.
Type of Review: Extension of a 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: November 13, 2020.
Chakinna B. Clemons,
Supervisory Tax Analyst.
[FR Doc. 2020-25539 Filed 11-18-20; 8:45 am]
BILLING CODE 4830-01-P
