Proposed Collection; Comment Request for Regulation Project, 21173 [2024-06400]
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Federal Register / Vol. 89, No. 59 / Tuesday, March 26, 2024 / Notices
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 20, 2024.
Molly J. Stasko,
Senior Tax Analyst.
[FR Doc. 2024–06399 Filed 3–25–24; 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:
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 May 28, 2024 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Andre´s Garcia, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
by email to pra.comments@irs.gov.
Please include, ‘‘OMB Number: 1545–
2254, Form 4219,(Statement of Liability
of Lender, Surety, or Other Person for
Withholding Taxes), Public Comment
Request Notice’’ in the Subject line.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to LaNita Van Dyke,
at (202) 317–3009, at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at
Lanita.VanDyke@irs.gov.
ddrumheller on DSK120RN23PROD with NOTICES1
SUMMARY:
VerDate Sep<11>2014
18:10 Mar 25, 2024
Jkt 262001
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
PO 00000
Frm 00234
Fmt 4703
Sfmt 4703
21173
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 20, 2024.
Molly J. Stasko,
Senior Tax Analyst.
[FR Doc. 2024–06400 Filed 3–25–24; 8:45 am]
BILLING CODE P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for TD 8383
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 information
collections, as required by the
Paperwork Reduction Act of 1995. The
IRS is soliciting comments concerning
disclosure of tax return information for
purposes of quality or peer reviews,
disclosure of tax return information due
to incapacity or death of tax return
preparer.
SUMMARY:
Written comments should be
received on or before May 28, 2024 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Andre´s Garcia, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
by email to pra.comments@irs.gov.
Please include, ‘‘OMB Number: 1545–
1209, TD 8393 (Disclosure of Tax Return
Information for Purposes of Quality or
Peer Reviews, Due to Incapacity or
Death of Tax Return Preparer), Public
Comment Request Notice’’ in the
Subject line.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the revenue procedure and
instructions should be directed to
LaNita Van Dyke, at (202) 317–3009, at
Internal Revenue Service, Room 6526,
1111 Constitution Avenue NW,
Washington, DC 20224, or through the
internet at Lanita.VanDyke@irs.gov.
DATES:
E:\FR\FM\26MRN1.SGM
26MRN1
]]>Agencies
[Federal Register Volume 89, Number 59 (Tuesday, March 26, 2024)]
[Notices]
[Page 21173]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-06400]
-----------------------------------------------------------------------
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 May 28, 2024 to
be assured of consideration.
ADDRESSES: Direct all written comments to Andr[eacute]s Garcia,
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW,
Washington, DC 20224, or by email to [email protected]. Please
include, ``OMB Number: 1545-2254, Form 4219,(Statement of Liability of
Lender, Surety, or Other Person for Withholding Taxes), Public Comment
Request Notice'' in the Subject line.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form and instructions should be directed to LaNita Van
Dyke, at (202) 317-3009, at 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: March 20, 2024.
Molly J. Stasko,
Senior Tax Analyst.
[FR Doc. 2024-06400 Filed 3-25-24; 8:45 am]
BILLING CODE P
