82 FR 10184 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 26 (February 9, 2017)

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. Currently, the IRS is soliciting comments concerning existing regulations, 26 CFR 31.6001-1, Records in general; 26 CFR 31.6001-2 Additional Records under FICA; 26 CFR 31.6001-3, Additional records under Railroad Retirement Tax Act; 26 CFR 31.6001-5, Additional records in connection with collection of income tax at source on wages; 26 CFR 31.6001-6, Notice by District Director requiring returns, statements, or the keeping of records.

[Federal Register Volume 82, Number 26 (Thursday, February 9, 2017)]
[Notices]
[Pages 10184-10185]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-02698]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Regulation Project

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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[[Page 10185]]

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. Currently, the IRS is soliciting 
comments concerning existing regulations, 26 CFR 31.6001-1, Records in 
general; 26 CFR 31.6001-2 Additional Records under FICA; 26 CFR 
31.6001-3, Additional records under Railroad Retirement Tax Act; 26 CFR 
31.6001-5, Additional records in connection with collection of income 
tax at source on wages; 26 CFR 31.6001-6, Notice by District Director 
requiring returns, statements, or the keeping of records.

DATES: Written comments should be received on or before April 10, 2017 
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 regulation sections should be directed to Lanita Van Dyke, at 
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., 
Washington DC 20224, or through the internet,at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: 26 CFR 31.6001-1, Records in general; 26 CFR 31.6001-2, 
Additional Records under FICA; 26 CFR 31.6001-3, Additional records 
under Railroad Retirement Tax Act; 26 CFR 31.6001-5, Additional records 
in connection with collection of income tax at source on wages; 26 CFR 
31.6001-6, Notice by District Director requiring returns, statements, 
or the keeping of records.
    OMB Number: 1545-0798.
    Abstract: Internal Revenue Code section 6001 requires, in part, 
that every person liable for tax, or for the collection of that tax 
must keep such records and comply with such rules and regulations as 
the Secretary may from time to time prescribe. The recordkeeping 
requirements under 26 CRF 31.6001 have special application to 
employment taxes (and to employers) and are needed to ensure proper 
compliance with the Code. Upon examination, the records are needed by 
the taxpayer to establish the employment tax liability claimed on any 
tax return.
    Current Actions: There is no change to these existing regulations.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, business or other for-
profit organizations, not-for-profit institutions, farms, and Federal, 
state, local or tribal governments.
    Estimated Number of Recordkeepers: 5,676,263.
    Estimated Time per Recordkeeper: 5 hours, 20 minutes.
    Estimated Total Annual Recordkeeping Hours: 30,273,950.
    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 30, 2017.
Tuawana Pinkston,
IRS Tax Supervisory Analyst.
[FR Doc. 2017-02698 Filed 2-8-17; 8:45 am]
 BILLING CODE 4830-01-P