[Federal Register Volume 69, Number 24 (Thursday, February 5, 2004)]
[Notices]
[Pages 5666-5667]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 04-2506]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

[REG-104691-97]


Proposed Collection; Comment Request for Regulation Project

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

-----------------------------------------------------------------------

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 an 
existing final regulation, REG-104691-97 (TD 8910), Electronic Tip 
Reports (Sec.Sec. 31.6053-1 and 31.6053-4).

DATES: Written comments should be received on or before April 5, 2004, 
to be assured of consideration.

ADDRESSES: Direct all written comments to Glenn P. Kirkland, Internal 
Revenue Service, room 6411, 1111 Constitution Avenue, NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the regulation should be directed to Carol Savage at Internal 
Revenue Service, room 6407, 1111 Constitution Avenue NW., Washington, 
DC 20224, or at (202) 622-3945, or through the Internet at 
[email protected].

SUPPLEMENTARY INFORMATION:
    Title: Electronic Tip Reports.
    OMB Number: 1545-1603.
    Regulation Project Number: REG-104691-97.
    Abstract: The regulations provide rules authorizing employers to 
establish electronic systems for use by their tipped employees in 
reporting tips to their employer. The information will be used by 
employers to determine the amount of income tax and FICA tax to 
withhold from the tipped employee's wages.
    Current Actions: There are no changes being made to this existing 
regulation.
    Type of Review: Extension of a currently approved collection.

[[Page 5667]]

    Affected Public: Business or other for-profit organizations and 
not-for-profit institutions.
    Estimated Number of Respondents: 300,000.
    Estimated Time Per Respondent: 2 hours.
    Estimated Total Annual Burden Hours: 600,000.
    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: January 30, 2004.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. 04-2506 Filed 2-4-04; 8:45 am]
BILLING CODE 4830-01-P