[Federal Register Volume 78, Number 88 (Tuesday, May 7, 2013)]
[Notices]
[Pages 26694-26695]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2013-10731]
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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 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 July 8, 2013 to
be assured of consideration.
ADDRESSES: Direct all written comments to Yvette B. Lawrence, 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 Gerald J. Shields,
(202) 927-4374, 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
[[Page 26695]]
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: April 18, 2013.
Yvette B. Lawrence,
IRS Tax Supervisory Analyst, IRS Reports Clearance Officer.
[FR Doc. 2013-10731 Filed 5-6-13; 8:45 am]
BILLING CODE 4830-01-P