[Federal Register Volume 68, Number 37 (Tuesday, February 25, 2003)]
[Notices]
[Page 8814]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 03-4417]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Restaurant and Bar Tip Reporting Open Meeting

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice.

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SUMMARY: This is an open meeting to discuss tip reporting and tax 
responsibilities of employees and employers in restaurants and drinking 
establishments.

DATES: This meeting will be held on Wednesday, April 2, 2003. 
Notification of intent to attend the meeting or make a presentation at 
the meeting should be made with Christine Williams or Sandy Cyze at 
630-493-5812 by March 14, 2003. Notification of intent should include 
your name, phone number, e-mail address and organization represented. 
If you leave this information for Ms. Williams or Ms. Cyze in a voice-
mail message, please spell out all names.

ADDRESSES: This meeting will be held at the Treasury Executive 
Institute, 801 9th St., NW., Washington, DC. The meeting will be open 
to the public and will be in a room that accommodates approximately 50 
people. Limited seating space and building security requirements 
necessitate reservations, so please call as early as possible.

FOR FURTHER INFORMATION CONTACT: To get on the access list to attend 
this meeting, or have a copy of the agenda faxed to you, call Christine 
Williams or Sandy Cyze at 630-493-5812. A draft of the agenda will be 
e-mailed to registered participants during the week prior to the 
meeting.

SUPPLEMENTARY INFORMATION: The IRS welcomes suggestions that will 
simplify the taxpayer burden associated with tip reporting by 
restaurants and their employees. The IRS is also interested in current 
tip practice and the electronic collection of data. Written comments 
can be mailed to the IRS, Taxpayer Education and Communications Area 
Director, 2001 Butterfield Rd., Suite 1301, Downers Grove, IL 60515 or 
via e-mail to [email protected]. Comments are due by March 14, 
2003.
    Background: In 1994, the IRS met with industry representatives and 
developed several voluntary programs to encourage accurate tip 
reporting. Despite these existing programs, a significant amount of tip 
income remains unreported. In June 2002, the Supreme Court affirmed in 
the case of United States vs. Fior D'Italia that the IRS can impose 
employer-only assessments of unpaid employment taxes on tips. While the 
Court sustained the IRS' authority to perform these audits, the IRS is 
interested in continuing its long-held successful dialogue with the 
food and beverage industry. The IRS is seeking taxpayer input to help 
increase participation and compliance in existing tip programs.

Summarized Agenda for Meeting Wednesday, April 2, 2003

9 Meeting Opens
11:30 Break for Lunch
1 Meeting Resumes
5 Meeting Adjourns

    The topics that are planned to be covered are as follows:

(1) Tip Rates-Industry Experience
(2) Industry Experience with Existing Programs
(3) Suggestions for Improving Process/Reducing Burden
(4) Incentives for Participation
(5) Electronic Recordkeeping Processes


    Note: Last minute changes to these topics are possible and could 
prevent advance notice.


    Dated: February 13, 2003.
Robert L. Hunt,
Director, Small Business/Self-Employed Division, Taxpayer Education and 
Communications.
[FR Doc. 03-4417 Filed 2-24-03; 8:45 am]
BILLING CODE 4830-01-P