[Federal Register Volume 81, Number 47 (Thursday, March 10, 2016)]
[Notices]
[Page 12784]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-05290]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

March 4, 2016.
    The Department of the Treasury will submit the following 
information collection requests to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, Public Law 104-13, on or after the date of 
publication of this notice.

DATES: Comments should be received on or before April 11, 2016 to be 
assured of consideration.

ADDRESSES: Send comments regarding the burden estimates, or any other 
aspect of the information collections, including suggestions for 
reducing the burden, to (1) Office of Information and Regulatory 
Affairs, Office of Management and Budget, Attention: Desk Officer for 
Treasury, New Executive Office Building, Room 10235, Washington, DC 
20503, or email at [email protected] and (2) Treasury PRA 
Clearance Officer, 1750 Pennsylvania Ave. NW., Suite 8117, Washington, 
DC 20220, or email at [email protected].

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained by emailing [email protected], calling (202) 622-1295, or 
viewing the entire information collection request at www.reginfo.gov.

Internal Revenue Service (IRS)

    OMB Number: 1545-2261.
    Type of Review: Revision of a currently approved collection.
    Title: Consumer Tipping Survey.
    Abstract: The IRS is charged with collecting revenue legally owed 
to the federal government. One important category of income comes in 
the form of tips. Previous empirical research has shown income from 
tips to be significantly underreported, limiting the IRS's ability to 
collect the proper amount of tax revenue. The IRS believes a new study 
of consumer tipping practices is needed in order to better understand 
current tip reporting behavior so tax administrators and policy makers 
can make the tax system fairer and more efficient. The main goal for 
this survey effort is to generate statistically valid estimates of 
tipped income in a variety of services for which no such estimates 
exist, in addition to providing information on other correlates of 
tipped income and behavior including, but not limited to, regional or 
seasonal fluctuations in tipped income.
    Estimated Total Annual Burden Hours: 11,144.
    OMB Number: 1545-1548.
    Type of Review: Reinstatement without change of a previously 
approved collection.
    Title: Rev. Proc. 2013-30, Uniform Late S Corporation Election 
Revenue Procedure.
    Abstract: The information will help the IRS determine whether a 
taxpayer has met the requirements of the Rev Proc and whether a 
taxpayer has reasonable cause for failing to make a timely election. 
The collection is required to make a late election pursuant to this Rev 
Proc. This information will be used to determine whether the 
eligibility requirements for obtaining relief have been met. Modifies 
and supersedes and makes obsolete Rev. Proc's. 2003-43, 2004-48, and 
2007-62.
    Estimated Total Annual Burden Hours: 50,000.

Brenda Simms,
Treasury PRA Clearance Officer.
[FR Doc. 2016-05290 Filed 3-9-16; 8:45 am]
BILLING CODE 4830-01-P