81 FR 66745 - Proposed Collection; Comment Request for Notice 2001-1

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 81, Issue 188 (September 28, 2016)

Page Range		66745-66746
FR Document		2016-23418

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 Notice 2001-1, Employer-Designed Tip Reporting Program for the Food and Beverage Industry (EmTRAC).

Federal Register, Volume 81 Issue 188 (Wednesday, September 28, 2016)

[Federal Register Volume 81, Number 188 (Wednesday, September 28, 2016)]
[Notices]
[Pages 66745-66746]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2016-23418]


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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.

-----------------------------------------------------------------------

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 
Notice 2001-1, Employer-Designed Tip Reporting Program for the Food and 
Beverage Industry (EmTRAC).

DATES: Written comments should be received on or before November 28, 
2016 to be assured of consideration.

ADDRESSES: Direct all written comments to Tuawana Pinkston, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the notice should be directed to Martha R. Brinson, Internal 
Revenue Service, Room 6129, 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.
    Abstract: Information is 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 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.

[[Page 66746]]

    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: September 19, 2016.
Tuawana Pinkston,
IRS Reports Clearance Officer.
[FR Doc. 2016-23418 Filed 9-27-16; 8:45 am]
BILLING CODE 4830-01-P

Federal Register / Vol. 81, No. 188 / Wednesday, September 28, 2016 / Notices 66745

TABLE 1—Continued
Burden
Number of returns
Primary form filed or type of taxpayer (millions) Average time Average cost

Large * ........................................................................................................................ 0.2 610 29,000
Forms 1065, 1065–B, 1066 and all attachments.

TABLE 2
Burden
Number of returns
Primary form filed or type of taxpayer (millions) Average time Average cost

All Taxable Corporations ........................................................................................... 2.1 315 6,300
Small .......................................................................................................................... 2.0 280 4,000
Large * ........................................................................................................................ 0.1 1,250 68,900
Forms 1120, 1120–C, 1120–F, 1120–H, 1120–ND, 1120–SF, 1120–FSC, 1120–L, 1120–PC, 1120–POL and all attachments.

TABLE 3
Burden
Number of returns
Primary form filed or type of taxpayer (millions) Average time Average cost

All Pass-Through Corporations ................................................................................. 4.9 245 3,500
Small .......................................................................................................................... 4.8 240 3,100
Large ** ...................................................................................................................... 0.1 610 30,800
Forms 1120–REIT, 1120–RIC, 1120–S and all attachments.
* A large business is defined as one having end of year assets greater than $10 million.

An agency may not conduct or maintenance, and purchase of services DATES: Written comments should be
sponsor, and a person is not required to to provide information. received on or before November 28,
respond to, a collection of information Approved: September 19, 2016. 2016 to be assured of consideration.
unless the collection of information Allan Hopkins, ADDRESSES: Direct all written comments
displays a valid OMB Control Number. to Tuawana Pinkston, Internal Revenue
Tax Analyst.
Books or records relating to a Service, Room 6526, 1111 Constitution
[FR Doc. 2016–23424 Filed 9–27–16; 8:45 am]
collection of information must be Avenue NW., Washington, DC 20224.
BILLING CODE 4830–01–P
retained as long as their contents may FOR FURTHER INFORMATION CONTACT:
become material in the administration Requests for additional information or
of any internal revenue law. Generally, DEPARTMENT OF THE TREASURY copies of the notice should be directed
tax returns and tax return information to Martha R. Brinson, Internal Revenue
are confidential, as required by 26 Internal Revenue Service Service, Room 6129, 1111 Constitution
U.S.C. 6103. Avenue NW., Washington, DC 20224, or
Proposed Collection; Comment through the Internet at
Request for Comments Request for Notice 2001–1 Martha.R.Brinson@irs.gov.
Comments submitted in response to SUPPLEMENTARY INFORMATION:
AGENCY: Internal Revenue Service (IRS), Title: Employer-Designed Tip
this notice will be summarized and/or
Treasury. Reporting Program for the Food and
included in the request for OMB
Notice and request for
ACTION:
Beverage Industry (EmTRAC).
approval. All comments will become a OMB Number: 1545–1716.
matter of public record. Comments are comments. Notice Number: Notice 2001–1.
invited on: (a) Whether the collection of Abstract: Information is required by
information is necessary for the proper SUMMARY: The Department of the the Internal Revenue Service in its
performance of the functions of the Treasury, as part of its continuing effort compliance efforts to assist employers
agency, including whether the to reduce paperwork and respondent and their employees in understanding
information will have practical utility; burden, invites the general public and and complying with Internal Revenue
(b) the accuracy of the agency’s estimate other Federal agencies to take this Code section 6053(a), which requires
of the burden of the collection of opportunity to comment on proposed employees to report all their tips
information; (c) ways to enhance the and/or continuing information monthly to their employers.
quality, utility, and clarity of the collections, as required by the
mstockstill on DSK3G9T082PROD with NOTICES

Current Actions: There are no changes
information to be collected; (d) ways to Paperwork Reduction Act of 1995, being made to the notice at this time.
minimize the burden of the collection of Public Law 104–13 (44 U.S.C. Type of Review: Extension of a
information on respondents, including 3506(c)(2)(A)). Currently, the IRS is currently approved collection.
through the use of automated collection soliciting comments concerning Notice Affected Public: Business or other for-
techniques or other forms of information 2001–1, Employer-Designed Tip profit organizations.
technology; and (e) estimates of capital Reporting Program for the Food and Estimated Number of Respondents
or start-up costs and costs of operation, Beverage Industry (EmTRAC). and/or Recordkeepers: 20.

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66746 Federal Register / Vol. 81, No. 188 / Wednesday, September 28, 2016 / Notices

Estimated Average Time per and/or continuing information be summarized and/or included in the
Respondent/Recordkeeper: 44 hours. collections, as required by the request for OMB approval. All
Estimated Total Annual Reporting Paperwork Reduction Act of 1995, comments will become a matter of
and/or Recordkeeping Burden Hours: Public Law 104–13 (44 U.S.C. public record. Comments are invited on:
870 hours. 3506(c)(2)(A)). Currently, the IRS is (a) Whether the collection of
The following paragraph applies to all soliciting comments concerning Form information is necessary for the proper
of the collections of information covered 720–TO, Terminal Operator Report. performance of the functions of the
by this notice: DATES: Written comments should be agency, including whether the
An agency may not conduct or received on or before November 28, information shall have practical utility;
sponsor, and a person is not required to 2016 to be assured of consideration. (b) the accuracy of the agency’s estimate
respond to, a collection of information of the burden of the collection of
ADDRESSES: Direct all written comments
unless the collection of information information; (c) ways to enhance the
to Tuawana Pinkston, Internal Revenue
displays a valid OMB control number. quality, utility, and clarity of the
Service, Room 6527, 1111 Constitution
Books or records relating to a collection information to be collected; (d) ways to
Avenue NW., Washington, DC 20224.
of information must be retained as long minimize the burden of the collection of
as their contents may become material FOR FURTHER INFORMATION CONTACT:
information on respondents, including
in the administration of any internal Requests for additional information or
through the use of automated collection
revenue law. Generally, tax returns and copies of the form and instructions
techniques or other forms of information
tax return information are confidential, should be directed to R. Joseph Durbala,
technology; and (e) estimates of capital
as required by 26 U.S.C. 6103. at Internal Revenue Service, Room 6129,
or start-up costs and costs of operation,
Request for Comments: Comments 1111 Constitution Avenue NW.,
maintenance, and purchase of services
submitted in response to this notice will Washington, DC 20224, or at (202) 317–
to provide information.
be summarized and/or included in the 5746, or through the internet at
RJoseph.Durbala@irs.gov. Approved: September 21, 2016.
request for OMB approval. All
comments will become a matter of SUPPLEMENTARY INFORMATION: R. Joseph Durbala,
public record. Comments are invited on: Title: Terminal Operator Report. IRS, Tax Analyst.
(a) Whether the collection of OMB Number: 1545–1734. [FR Doc. 2016–23402 Filed 9–27–16; 8:45 am]
information is necessary for the proper Form Number: 720–TO. BILLING CODE 4830–01–P
performance of the functions of the Abstract: Representatives of the motor
agency, including whether the fuel industry, state governments, and
information shall have practical utility; the Federal government are working to DEPARTMENT OF THE TREASURY
(b) the accuracy of the agency’s estimate ensure compliance with excise taxes on
of the burden of the collection of motor fuels. This joint effect has Internal Revenue Service
information; (c) ways to enhance the resulted in a system to track the
movement of all products to and from Proposed Collection; Comment
quality, utility, and clarity of the Request for Revenue Procedure 98–20
information to be collected; (d) ways to terminals. Form 720–TO is an
minimize the burden of the collection of information return that will be used by AGENCY: Internal Revenue Service (IRS),
information on respondents, including terminal operators to report their Treasury.
through the use of automated collection monthly receipts and disbursements of ACTION: Notice and request for
techniques or other forms of information products. comments.
technology; and (e) estimates of capital Current Actions: There are no changes
or start-up costs and costs of operation, being made to the form at this time. SUMMARY: The Department of the
maintenance, and purchase of services Type of Review: Extension of a Treasury, as part of its continuing effort
to provide information. currently approved collection. to reduce paperwork and respondent
Affected Public: Business or other for- burden, invites the general public and
Approved: September 19, 2016. profit organizations. other Federal agencies to take this
Tuawana Pinkston, Estimated Number of Respondents: opportunity to comment on proposed
IRS Reports Clearance Officer. 504,000. and/or continuing information
[FR Doc. 2016–23418 Filed 9–27–16; 8:45 am] Estimated Time per Respondent: 4 collections, as required by the
BILLING CODE 4830–01–P hrs, 40 minutes. Paperwork Reduction Act of 1995,
Estimated Total Annual Burden Public Law 104–13 (44 U.S.C.
Hours: 2,347,020. 3506(c)(2)(A)). Currently, the IRS is
DEPARTMENT OF THE TREASURY The following paragraph applies to all soliciting comments concerning
of the collections of information covered Revenue Procedure 98–20, Certification
Internal Revenue Service by this notice: for No Information Reporting on the
An agency may not conduct or Sale of a Principal Residence.
Proposed Collection; Comment sponsor, and a person is not required to
Request for Form 720–TO DATES: Written comments should be
respond to, a collection of information
unless the collection of information received on or before November 28,
AGENCY: Internal Revenue Service (IRS), 2016 to be assured of consideration.
Treasury. displays a valid OMB control number.
Books or records relating to a collection ADDRESSES: Direct all written comments
ACTION: Notice and request for
of information must be retained as long to Tuawana Pinkston, Internal Revenue
mstockstill on DSK3G9T082PROD with NOTICES

comments.
as their contents may become material Service, Room 6527, 1111 Constitution
SUMMARY: The Department of the in the administration of any internal Avenue NW., Washington, DC 20224.
Treasury, as part of its continuing effort revenue law. Generally, tax returns and FOR FURTHER INFORMATION CONTACT:
to reduce paperwork and respondent tax return information are confidential, Requests for additional information or
burden, invites the general public and as required by 26 U.S.C. 6103. copies of the revenue procedure should
other Federal agencies to take this Request for Comments: Comments be directed to R. Joseph Durbala, at
opportunity to comment on proposed submitted in response to this notice will Internal Revenue Service, Room 6129,

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Document Created: 2016-09-28 01:08:30
Document Modified: 2016-09-28 01:08:30

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 November 28, 2016 to be assured of consideration.
Contact		Requests for additional information or copies of the notice should be directed to Martha R. Brinson, Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at [email protected]
FR Citation		81 FR 66745

81 FR 66745 - Proposed Collection; Comment Request for Notice 2001-1

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 81, Issue 188 (September 28, 2016)

DEPARTMENT OF THE TREASURY
Internal Revenue Service