Proposed Collection; Comment Request for Regulation Project, 21173 [2024-06400]

Agencies

• Internal Revenue Service
• DEPARTMENT OF THE TREASURY

[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]


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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.

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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