[Federal Register Volume 85, Number 38 (Wednesday, February 26, 2020)]
[Notices]
[Pages 11178-11179]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-03863]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Multiple Internal Revenue Service Information 
Collection Requests

AGENCY: Departmental Offices, U.S. Department of the Treasury.

ACTION: Notice.

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SUMMARY: The Department of the Treasury will submit the following

[[Page 11179]]

information collection requests to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, on or after the date of publication of this 
notice. The public is invited to submit comments on these requests.

DATES: Comments should be received on or before March 27, 2020 to be 
assured of consideration.

ADDRESSES: Send comments regarding the burden estimate, or any other 
aspect of the information collection, 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 8100, Washington, 
DC 20220, or email at [email protected].

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Spencer W. Clark by emailing [email protected], calling 
(202) 927-5331, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION: 

Internal Revenue Service (IRS)

    1. Title: Export Exemption Certificate (Form 1363).
    OMB Control Number: 1545-0685.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: IRC section 4272(b)(2) excepts exported property from 
the excise tax on transportation of property. Regulation section 
49.4271-1(d)(2) authorizes the filing of Form 1363 by the shipper to 
request exemption for a shipment, or a series of shipments. The form is 
filed with the carrier. It is used by IRS as proof of tax-exempt status 
of each shipment.
    Form: 1363.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 100,000.
    Frequency of Response: On Occasion.
    Estimated Total Number of Annual Responses: 100,000.
    Estimated Time per Response: 4 hours 15 minutes.
    Estimated Total Annual Burden Hours: 425,000.
    2. Title: Employer-Designed Tip Reporting Program (EmTRAC) for the 
Food and Beverage Industry.
    OMB Control Number: 1545-1716.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Information is required by the Internal Revenue 
Service in its compliance efforts to assist employers and their 
employees in understanding and complying with section 6053(a), which 
requires employees to report all their tips monthly to their employers.
    Form: None.
    Affected Public: Businesses or other for-profits.
    Estimated Number of Respondents: 20.
    Frequency of Response: On occasion.
    Estimated Total Number of Annual Responses: 20.
    Estimated Time per Response: 43 hours 30 minutes.
    Estimated Total Annual Burden Hours: 870.
    3. Title: IRS Taxpayer Burden Surveys.
    OMB Control Number: 1545-2212.
    Type of Review: Revision of a currently approved collection.
    Description: Each year, individual taxpayers in the United States 
submit more than 140 million tax returns to the Internal Revenue 
Service (IRS). The IRS uses the information in these returns, recorded 
on roughly one hundred distinct forms and supporting schedules, to 
administer a tax system whose rules span thousands of pages. Managing 
such a complex and broad-based tax system is costly but represents only 
a fraction of the total burden of the tax system. Equally, if not more 
burdensome, is the time and out-of-pocket expenses that taxpayers spend 
in order to comply with tax laws and regulations.
    Changes in tax regulations, tax administration, tax preparation 
methods, and taxpayer behavior continue to alter the amount and 
distribution of taxpayer burden. The purpose of these surveys is to 
gather data that will be used to update and expand the IRS Taxpayer 
Burden Model, a robust predictive model based on an improved burden 
estimation methodology. Information gathered by the surveys is not 
available in the administrative tax return data, so survey data are a 
critical input to the model. The survey data are not viewed discretely. 
Rather, because the data are used as inputs to the Taxpayer Burden 
Model, they provide an end-to-end, taxpayer facing view of compliance 
burden. The related behavioral studies further inform IRS's 
understanding of taxpayer behavior, inform burden model design, and 
help IRS improve processes and identify opportunities to reduce 
taxpayer burden.
    Form: None.
    Affected Public: Businesses or other for-profits, Not-for-profit 
Institutions, Individuals and households.
    Estimated Number of Respondents: 225,246.
    Frequency of Response: Once.
    Estimated Total Number of Annual Responses: 225,246.
    Estimated Time per Response: 29 minutes.
    Estimated Total Annual Burden Hours: 109,659.

(Authority: 44 U.S.C. 3501 et seq.)

    Dated: February 21, 2020.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2020-03863 Filed 2-25-20; 8:45 am]
BILLING CODE 4830-01-P