[Federal Register Volume 75, Number 128 (Tuesday, July 6, 2010)]
[Notices]
[Pages 38867-38868]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-16229]


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

DEPARTMENT OF THE TREASURY

Internal Revenue Service

[Regulation Section 31.6001]


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 
existing regulations, 26 CFR 31.6001-1, Records in general; 26 CFR 
31.6001-2 Additional Records under FICA; 26 CFR 31.6001-3, Additional 
records under Railroad Retirement Tax Act; 26 CFR 31.6001-5, Additional 
records in connection with collection of income tax at source on wages; 
26 CFR 31.6001-6, Notice by District Director requiring returns, 
statements, or the keeping of records.

DATES: Written comments should be received on or before September 7, 
2010 to be assured of consideration.

ADDRESSES: Direct all written comments to Gerald Shields, Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of regulation sections should be directed to Elaine Christophe, 
(202) 622-3179, or at Internal Revenue Service, Room 6129, 1111 
Constitution Avenue, NW., Washington DC 20224, or through the Internet, 
at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: 26 CFR 31.6001-1, Records in general; 26 CFR 31.6001-2, 
Additional Records under FICA; 26 CFR 31.6001-3, Additional records 
under Railroad Retirement Tax Act; 26 CFR 31.6001-5, Additional records 
in connection with collection of income tax at source on wages; 26 CFR 
31.6001-6, Notice by District Director requiring returns, statements, 
or the keeping of records.
    OMB Number: 1545-0798.
    Abstract: Internal Revenue Code section 6001 requires, in part, 
that every person liable for tax, or for the collection of that tax 
must keep such records and comply with such rules and regulations as 
the Secretary may from time to time prescribe. The recordkeeping 
requirements under 26 CRF 31.6001 have special application to 
employment taxes (and to employers) and are needed to ensure proper 
compliance with the Code. Upon examination, the records are needed by 
the taxpayer to establish the employment tax liability claimed on any 
tax return.
    Current Actions: There is no change to these existing regulations.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, business or other for-
profit organizations, not-for-profit institutions, farms, and Federal, 
state, local or tribal governments.
    Estimated Number of Recordkeepers: 5,676,263.
    Estimated Time per Recordkeeper: 5 hours, 20 minutes.
    Estimated Total Annual Recordkeeping Hours: 30,273,950.
    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

[[Page 38868]]

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: June 28, 2010.
Gerald Shields,
IRS Tax Supervisory Analyst.
[FR Doc. 2010-16229 Filed 7-2-10; 8:45 am]
BILLING CODE 4830-01-P