[Federal Register Volume 84, Number 234 (Thursday, December 5, 2019)]
[Notices]
[Pages 66705-66706]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-26237]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Revenue Procedure 2001-
20

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service, 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 Revenue Procedure 2001-
20, Voluntary Compliance on Alien Withholding Program (``VCAP'').

DATES: Written comments should be received on or before February 3, 
2020 to be assured of consideration.

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

FOR FURTHER INFORMATION CONTACT:  Requests for additional information 
or copies of the revenue procedure should be directed to Sara 
Covington, Internal Revenue Service, Room 6526, 1111 Constitution 
Avenue NW, Washington, DC 20224, or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Voluntary Compliance on Alien Withholding Program 
(``VCAP'').
    OMB Number: 1545-1735.
    Revenue Procedure Number: Revenue Procedure 2001-20.
    Abstract: This revenue procedure will improve voluntary compliance 
of colleges and universities in connection with their obligations to 
report, withhold and pay taxes due on compensation paid to foreign 
students and scholars (nonresident aliens). The revenue procedure 
provides an optional opportunity for colleges and universities which 
have not fully complied with

[[Page 66706]]

their tax obligations concerning nonresident aliens to self-audit and 
come into compliance with applicable reporting and payment 
requirements.
    Current Actions: There are no changes being made to the revenue 
procedure at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Not-for-profit institutions, and state, local or 
tribal governments.
    Estimated Number of Respondents: 495.
    Estimated Time per Respondent: 700 hours.
    Estimated Total Annual Burden Hours: 346,500.
    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: November 27, 2019.
Philippe Thomas,
IRS Supervisory Tax Analyst.
[FR Doc. 2019-26237 Filed 12-4-19; 8:45 am]
 BILLING CODE 4830-01-P