[Federal Register Volume 84, Number 71 (Friday, April 12, 2019)]
[Notices]
[Pages 15042-15043]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-07228]


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DEPARTMENT OF THE TREASURY

[Internal Revenue Service


Proposed Collection; Comment Request for Consumer Tipping Survey 
Study

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service (IRS), 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 information collections, as required by the Paperwork Reduction Act 
of 1995. The IRS is soliciting comments concerning Consumer Tipping 
Survey Study.

DATES: Written comments should be received on or before June 11, 2019 
to be assured of consideration.

ADDRESSES: Direct all written comments to Laurie Brimmer, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this notice should be directed to Martha R. Brinson, at (202) 
317-5753, or at Internal Revenue Service, Room 6526, 1111 Constitution 
Avenue NW, Washington, DC 20224, or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Consumer Tipping Survey Study.
    OMB Number: 1545-2261
    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. Therefore, the IRS 
wishes to develop updated estimates of consumer tipping revenue across 
numerous services where tipping is prevalent.
    In support of this mission, IRS is seeking a standard clearance to 
conduct a minimum, one-year fielding of a nation-wide consumer tipping 
survey. The sample that would be used for this study, Ipsos' non-
probability online panel, was only selected after a pilot study was 
conducted which compared the results from this vendor to another panel 
source (GfK Knowledge Panel, a probability-based online panel) and an 
independent source of tipping data in order to determine which method 
yielded the most accurate results while reducing respondent burden and 
cost to the IRS. The findings from the pilot study demonstrated that 
there were no consistent differences in the results gathered from the 
panels when compared against each other or when compared against the 
3rd party source of data. As such, the decision was made to use the 
non-probability panel due to the reduced cost per completed survey, 
which will allow for a larger data collection and more precise 
estimates of tipping behavior for certain, low-incidence services.
    Current Actions: There are no changes being made at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or Households.
    The burden hour estimates breakdown as follows:

[[Page 15043]]



                                             Non-Probability Sample
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                                                                     Number of     Participation
                 Category of respondent/activity                    respondents   time (minutes)   Burden hours
----------------------------------------------------------------------------------------------------------------
Read Invitation Email...........................................         461,540             0.5           3,846
Read Reminder Email *...........................................         431,540            0.25           1,798
Complete Survey.................................................          60,000          ** 5.5           5,500
                                                                 -----------------------------------------------
    Total Burden Hours..........................................  ..............  ..............          11,144
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* The estimate for the Reminder emails is based on the assumption that 50% of the needed respondents will
  complete the survey online in time to not receive the Reminder email.
** Participant time is based on mean completion time for non-probability panel members during pilot survey
  fielding.

    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. 
Comments will be 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 has 
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 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 8, 2019.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2019-07228 Filed 4-11-19; 8:45 am]
 BILLING CODE 4830-01-P