[Federal Register Volume 85, Number 16 (Friday, January 24, 2020)]
[Notices]
[Pages 4357-4358]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-01175]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request

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 
proposed and/or continuing information collections, as required by the 
Paperwork Reduction Act of 1995. Currently, the IRS is soliciting 
comments concerning the Tip Reporting Alternative Commitment Agreement 
(TRAC) for Use in the Food and Beverage Industry; the Tip Rate 
Determination Agreement (TRDA) for industries other than the food and 
beverage industry and the gaming industry.

DATES: Written comments should be received on or before March 24, 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 collection tools should be directed to LaNita Van Dyke, 
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, 
Washington, DC 20224, or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION: Currently, the IRS is seeking comments 
concerning the following information collection tools, reporting, and 
record-keeping requirements:
    Title: Tip Reporting Alternative Commitment Agreement (TRAC) for 
Use in the Food and Beverage Industry.
    OMB Number: 1545-1549.
    Form Number: N/A.
    Abstract: Announcement 2000-22, 2000-19 I.R.B. 987, and 
Announcement 2001-1, #2001-2 I.R.B. p.277, contain Information required 
by the Internal Revenue Service in its compliance efforts to assist 
employers and their employees in understanding and complying with 
Internal Revenue Code section 6053(a), which requires employees to 
report all their tips monthly to their employers.
    Current Actions: There is no change in the paperwork burden 
previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 41,800.
    Estimated Time per Respondent: 7 hrs., 6 min.
    Estimated Total Annual Burden Hours: 296,916.
    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.

[[Page 4358]]

    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: January 15, 2020.
Philippe Thomas,
Supervisory Tax Analyst.
[FR Doc. 2020-01175 Filed 1-23-20; 8:45 am]
BILLING CODE 4830-01-P