[Federal Register Volume 85, Number 58 (Wednesday, March 25, 2020)]
[Notices]
[Pages 16991-16992]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-06211]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request Concerning Tip Reporting 
Alternative Tip Agreement Used in the Cosmetology and Barber Industry

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 
continuing information collections, as required by the Paperwork 
Reduction Act of 1995. The IRS is soliciting comments concerning tip 
reporting alternative tip agreement used in the cosmetology and barber 
industry.

DATES: Written comments should be received on or before May 26, 2020 to 
be assured of consideration.

ADDRESSES: Direct all written comments to R. Joseph Durbala, Internal 
Revenue Service, Room 6529, 1111 Constitution Avenue NW, Washington, DC 
20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form should be directed to Kerry Dennis, at (202) 317-
5751 or Internal Revenue Service, Room 6529, 1111 Constitution Avenue 
NW, Washington, DC 20224, or through the internet, at 
[email protected].

SUPPLEMENTARY INFORMATION:
    Title: Tip Reporting Alternative Tip Agreement used in the 
Cosmetology and Barber Industry.
    OMB Number: 1545-1529.
    Announcement Number: 2000-21 and 2001-01.
    Abstract: Announcement 2000-21, 2000-19 I.R.B. 983, and 
Announcement 2001-1, 2001-2 I.R.B. 277, contain information required by 
the Internal Revenue Service in its tax 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 are no changes being made to the 
announcement at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 4,600.
    Estimated Time per Respondent: 9 hours, 22 minutes.
    Estimated Total Annual Burden Hours: 43,073 hours.
    The following paragraph applies to all 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 if their

[[Page 16992]]

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: March 19, 2020.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2020-06211 Filed 3-24-20; 8:45 am]
 BILLING CODE 4830-01-P