[Federal Register Volume 88, Number 7 (Wednesday, January 11, 2023)]
[Notices]
[Pages 1629-1630]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-00336]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Notice 2001-1

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Department of the Treasury, 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. The IRS is soliciting comments 
concerning Notice 2001-1, Employer-Designed Tip Reporting Program for 
the Food and Beverage Industry (EmTRAC).

DATES: Written comments should be received on or before March 13, 2023 
to be assured of consideration.

ADDRESSES: Direct all written comments to Andres Garcia, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224 or by email to [email protected]. Please reference the 
information collection's ``OMB number 1545-1716'' in the subject line 
of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the notice 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: Employer-Designed Tip Reporting Program for the Food and 
Beverage Industry (EmTRAC).
    OMB Number: 1545-1716.
    Notice Number: Notice 2001-1.

[[Page 1630]]

    Abstract: Information is required by the Internal Revenue Service 
in its compliance efforts to assist employers in the food and beverage 
industry that have employee who receive both cash and charged tips; 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 notice at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents and/or Recordkeepers: 20.
    Estimated Average Time per Respondent/Recordkeeper: 44 hours.
    Estimated Total Annual Reporting and/or Recordkeeping Burden Hours: 
870 hours.
    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: January 05, 2023.
Sara L. Covington,
IRS Tax Analyst.
[FR Doc. 2023-00336 Filed 1-10-23; 8:45 am]
BILLING CODE 4830-01-P