80 FR 67492 - Proposed Collection; Comment Request for Consumer Tipping Survey Study
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 80, Issue 211 (November 2, 2015)
Internal Revenue Service
Federal Register Volume 80, Issue 211 (November 2, 2015)
| Page Range | 67492-67493 | |
| FR Document | 2015-27810 |
[Federal Register Volume 80, Number 211 (Monday, November 2, 2015)] [Notices] [Pages 67492-67493] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2015-27810] ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Consumer Tipping Survey Study AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. ----------------------------------------------------------------------- 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning the consumer tipping survey study. DATES: Written comments should be received on or before January 4, 2016 to be assured of consideration. ADDRESSES: Direct all written comments to Christie Preston, Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form and instructions should be directed to R. Joseph Durbala, (202) 622-3634, at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at [email protected]. SUPPLEMENTARY INFORMATION: Title: Consumer Tipping Survey Study. OMB Number: 1545-2261. Form Number: Survey. Abstract: The IRS is charged with collecting revenue legally owed to the federal government. One important category of income comes in the form of tips. Previous empirical research has shown income from tips to be significantly underreported, limiting the IRS's ability to collect the proper amount of tax revenue. The IRS believes a new study of consumer tipping practices is needed in order to better understand current tip reporting behavior so tax administrators and policy makers can make the tax system fairer and more efficient. Therefore, the IRS wishes to develop updated estimates of consumer tipping revenue across numerous services where tipping is prevalent. In support of this mission, IRS is seeking a standard clearance to conduct a minimum, one-year fielding of a nation-wide consumer tipping survey. The sample that would be used for this study, Ipsos' non- probability online panel, was only selected after a pilot study was conducted which compared the results from this vendor to another panel source (GfK KnowledgePanel, a probability-based online panel) and an independent source of tipping data in order to determine which method yielded the most accurate results while reducing respondent burden and cost to the IRS. The findings from the pilot study demonstrated that there were no consistent differences in the results gathered from the panels when compared against each other or when compared against the 3rd party source of data. As such, the decision was made to use the non-probability panel due to the reduced cost per completed survey, which will allow for a larger data collection and more precise estimates of tipping behavior for certain, low-incidence services. This initiative flows from Goal 1 of the IRS Strategic Plan for FY 2014-2017: Deliver high quality and timely service to reduce taxpayer burden and encourage voluntary compliance. Current Actions: The main goal for this survey effort is to generate statistically valid estimates of tipped income in a variety of services for which no such estimates exist, in addition to providing information on other correlates of tipped income and behavior including, but not limited to, regional or seasonal fluctuations in tipped income. As such, this survey effort requests a full-fielding of the previously tested pilot survey for the course of calendar year 2016. This will result in an estimated burden increase of 6,427 hours. This form is being submitted to update the current OMB approval. Type of Review: Revision of a currently approved collection. Affected Public: Individuals or Households. The burden hour estimates breakdown as follows: Non-Probability Sample ---------------------------------------------------------------------------------------------------------------- Number of Participation Category of respondent/activity respondents time (minutes) Burden hours ---------------------------------------------------------------------------------------------------------------- Read Invitation Email......................................... 461,540 0.5 3,846 Read Reminder Email *......................................... 431,540 0.25 1,798 Complete Survey............................................... 60,000 ** 5.5 5,500 ------------------------------------------------- Total Burden Hours........................................ .............. ................ 11,144 ---------------------------------------------------------------------------------------------------------------- * The estimate for the Reminder emails is based on the assumption that 50% of the needed respondents will complete the survey online in time to not receive the Reminder email. ** Participant time is based on mean completion time for non-probability panel members during pilot survey fielding. [[Page 67493]] 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. 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: October 27, 2015. R. Joseph Durbala, IRS, Tax Analyst. [FR Doc. 2015-27810 Filed 10-30-15; 8:45 am] BILLING CODE 4830-01-P
![67492 Federal Register / Vol. 80, No. 211 / Monday, November 2, 2015 / Notices
and tax return information are confidential, collections, as required by the panel, was only selected after a pilot
as required by 26 U.S.C. 6103. Paperwork Reduction Act of 1995, study was conducted which compared
Request for Comments: Comments Public Law 104–13 (44 U.S.C. the results from this vendor to another
submitted in response to this notice will 3506(c)(2)(A)). Currently, the IRS is panel source (GfK KnowledgePanel, a
be summarized and/or included in the soliciting comments concerning the probability-based online panel) and an
request for OMB approval. All consumer tipping survey study. independent source of tipping data in
comments will become a matter of DATES: Written comments should be order to determine which method
public record. Comments are invited on: received on or before January 4, 2016 to yielded the most accurate results while
(a) Whether the collection of be assured of consideration. reducing respondent burden and cost to
information is necessary for the proper ADDRESSES: Direct all written comments the IRS. The findings from the pilot
performance of the functions of the to Christie Preston, Internal Revenue study demonstrated that there were no
agency, including whether the Service, Room 6129, 1111 Constitution consistent differences in the results
information shall have practical utility; Avenue NW., Washington, DC 20224. gathered from the panels when
(b) the accuracy of the agency’s estimate FOR FURTHER INFORMATION CONTACT: compared against each other or when
of the burden of the collection of Requests for additional information or compared against the 3rd party source
information; (c) ways to enhance the copies of the form and instructions of data. As such, the decision was made
quality, utility, and clarity of the should be directed to R. Joseph Durbala, to use the non-probability panel due to
information to be collected; (d) ways to (202) 622–3634, at Internal Revenue the reduced cost per completed survey,
minimize the burden of the collection of Service, Room 6129, 1111 Constitution which will allow for a larger data
information on respondents, including Avenue NW., Washington, DC 20224, or collection and more precise estimates of
through the use of automated collection through the internet at tipping behavior for certain, low-
techniques or other forms of information RJoseph.Durbala@irs.gov. incidence services.
technology; and (e) estimates of capital
SUPPLEMENTARY INFORMATION: This initiative flows from Goal 1 of
or start-up costs and costs of operation,
Title: Consumer Tipping Survey the IRS Strategic Plan for FY 2014–2017:
maintenance, and purchase of services
Study. Deliver high quality and timely service
to provide information.
OMB Number: 1545–2261. to reduce taxpayer burden and
Approved: October 19, 2015. Form Number: Survey. encourage voluntary compliance.
Michael A. Joplin, Abstract: The IRS is charged with
IRS Reports Clearance Officer. collecting revenue legally owed to the Current Actions: The main goal for
federal government. One important this survey effort is to generate
[FR Doc. 2015–27808 Filed 10–30–15; 8:45 am]
category of income comes in the form of statistically valid estimates of tipped
BILLING CODE 4830–01–P
tips. Previous empirical research has income in a variety of services for which
shown income from tips to be no such estimates exist, in addition to
DEPARTMENT OF THE TREASURY significantly underreported, limiting the providing information on other
IRS’s ability to collect the proper correlates of tipped income and
Internal Revenue Service amount of tax revenue. The IRS believes behavior including, but not limited to,
a new study of consumer tipping regional or seasonal fluctuations in
Proposed Collection; Comment practices is needed in order to better tipped income. As such, this survey
Request for Consumer Tipping Survey understand current tip reporting effort requests a full-fielding of the
Study behavior so tax administrators and previously tested pilot survey for the
AGENCY: Internal Revenue Service (IRS), policy makers can make the tax system course of calendar year 2016. This will
Treasury. fairer and more efficient. Therefore, the result in an estimated burden increase
ACTION: Notice and request for IRS wishes to develop updated of 6,427 hours. This form is being
comments. estimates of consumer tipping revenue submitted to update the current OMB
across numerous services where tipping approval.
SUMMARY: The Department of the is prevalent. Type of Review: Revision of a
Treasury, as part of its continuing effort In support of this mission, IRS is currently approved collection.
to reduce paperwork and respondent seeking a standard clearance to conduct
burden, invites the general public and a minimum, one-year fielding of a Affected Public: Individuals or
other Federal agencies to take this nation-wide consumer tipping survey. Households.
opportunity to comment on proposed The sample that would be used for this The burden hour estimates
and/or continuing information study, Ipsos’ non-probability online breakdown as follows:
NON-PROBABILITY SAMPLE
Number of Participation time
Category of respondent/activity Burden hours
respondents (minutes)
Read Invitation Email ............................................................................................................... 461,540 0.5 3,846
Read Reminder Email * ........................................................................................................... 431,540 0.25 1,798
Complete Survey ..................................................................................................................... 60,000 ** 5.5 5,500
asabaliauskas on DSK5VPTVN1PROD with NOTICES
Total Burden Hours .......................................................................................................... ........................ ............................ 11,144
* The estimate for the Reminder emails is based on the assumption that 50% of the needed respondents will complete the survey online in
time to not receive the Reminder email.
** Participant time is based on mean completion time for non-probability panel members during pilot survey fielding.
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![Federal Register / Vol. 80, No. 211 / Monday, November 2, 2015 / Notices 67493
The following paragraph applies to all public record. Comments are invited on: information on respondents, including
of the collections of information covered (a) Whether the collection of through the use of automated collection
by this notice: information is necessary for the proper techniques or other forms of information
An agency may not conduct or performance of the functions of the technology; and (e) estimates of capital
sponsor, and a person is not required to agency, including whether the or start-up costs and costs of operation,
respond to, a collection of information information shall have practical utility; maintenance, and purchase of services
unless the collection of information (b) the accuracy of the agency’s estimate to provide information.
displays a valid OMB control number. of the burden of the collection of Approved: October 27, 2015.
Request for Comments: Comments
information; (c) ways to enhance the R. Joseph Durbala,
submitted in response to this notice will
quality, utility, and clarity of the IRS, Tax Analyst.
be summarized and/or included in the
request for OMB approval. All information to be collected; (d) ways to [FR Doc. 2015–27810 Filed 10–30–15; 8:45 am]
comments will become a matter of minimize the burden of the collection of BILLING CODE 4830–01–P
asabaliauskas on DSK5VPTVN1PROD with NOTICES
VerDate Sep<11>2014 18:55 Oct 30, 2015 Jkt 238001 PO 00000 Frm 00112 Fmt 4703 Sfmt 9990 E:\FR\FM\02NON1.SGM 02NON1](https://thefederalregister.org/doc/80_FR_67703/page/2.svg)
Document Created: 2018-03-01 11:30:29
Document Modified: 2018-03-01 11:30:29
| Category | Regulatory Information | |
| Collection | Federal Register | |
| sudoc Class | AE 2.7: GS 4.107: AE 2.106: | |
| Publisher | Office of the Federal Register, National Archives and Records Administration | |
| Section | Notices | |
| Action | Notice and request for comments. | |
| Dates | Written comments should be received on or before January 4, 2016 to be assured of consideration. | |
| Contact | Requests for additional information or copies of the form and instructions should be directed to R. Joseph Durbala, (202) 622-3634, at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at [email protected] | |
| FR Citation | 80 FR 67492 |
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