[Federal Register Volume 75, Number 46 (Wednesday, March 10, 2010)]
[Notices]
[Pages 11226-11227]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-5051]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Tip Reporting 
Alternative Commitment Agreement (TRAC) for Use in the Food and 
Beverage Industry

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Department of the Treasury, as part of its continuing 
effort to reduce paperwork and respondent

[[Page 11227]]

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 the Tip Reporting Alternative Commitment Agreement 
(TRAC) for Use in the Food and Beverage Industry.

DATES: Written comments should be received on or before May 10, 2010 to 
be assured of consideration.

ADDRESSES: Direct all written comments to R. Joseph Durbala, Internal 
Revenue Service, room 6129, 1111 Constitution Avenue, NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the regulations should be directed to Joel Goldberger at 
Internal Revenue Service, room 6129, 1111 Constitution Avenue, NW., 
Washington, DC 20224, or at (202) 927-9368 or through the Internet at 
[email protected].

SUPPLEMENTARY INFORMATION:
    Title: Tip Reporting Alternative Commitment Agreement(TRAC) for Use 
in the Food and Beverage Industry.
    OMB Number: 1545-1549.
    Abstract: Announcement 2000-22, 2000-19 I.R.B. 987, and 
Announcement 2001-1, 2001-2 I.R.B. p.277, contain Information 
required by the Internal Revenue Service in its compliance efforts to 
assist employers and their employees in understanding and complying 
with Internal Revenue Code section 6053(a), which requires employees to 
report all their tips monthly to their employers.
    Current Actions: There is no change to this existing information 
collection.
    Type of Review: Extension of currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents and/or Recordkeepers: 41,800.
    Estimated Average Time per Respondent/Recordkeeper: 7 hours, 6 
minutes.
    Estimate Total Annual Reporting and/or Recordkeeping Burden Hours: 
296,916.
    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: January 29, 2010.
R. Joseph Durbala,
IRS Supervisory Tax Analyst.
[FR Doc. 2010-5051 Filed 3-9-10; 8:45 am]
BILLING CODE 4830-01-P