82 FR 58276 - Proposed Collection; Comment Request for Regulation Project
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 82, Issue 236 (December 11, 2017)
Internal Revenue Service
Federal Register Volume 82, Issue 236 (December 11, 2017)
| Page Range | 58276-58276 | |
| FR Document | 2017-26629 |
[Federal Register Volume 82, Number 236 (Monday, December 11, 2017)] [Notices] [Page 58276] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2017-26629] ----------------------------------------------------------------------- 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. ----------------------------------------------------------------------- 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 the statement of liability of lender, surety, or other person for withholding taxes. DATES: Written comments should be received on or before February 9, 2018 to be assured of consideration. ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue Service, Room 6529, 1111 Constitution Avenue NW., Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the revenue procedure 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: Statement of Liability of Lender, Surety, or Other Person for Withholding Taxes. OMB Number: 1545-2254. Form Number: Form 4219. Abstract: Third parties who directly pay another's payrolls can be held liable for the full amount of taxes required to be withheld but not paid to the Government (subject to the 25% limitation). IRC 3505 deals with persons who supply funds to an employer for the purpose of paying wages. The notification that a third party is paying or supplying wages will usually be made by filing of the Form 4219, Statement of Liability of Lender, Surety, or Other Person for Withholding Taxes. The Form 4219, Statement of Liability of Lender, Surety, or Other Person for Withholding Taxes, is to be submitted and associated with each employer and for every calendar quarter for which a liability under section 3505 is incurred. Current Actions: There have been no changes to the form that would affect burden. Type of Review: Extension of a currently approved collection. Affected Public: Businesses and other for-profit organizations, Not-for-profit institutions, Farms, Federal Government, State, Local, or Tribal Government. Estimated Number of Respondents: 1,000. Estimated Time per Respondent: 12 hours, 50 minutes. Estimated Total Annual Burden Hours: 12,833. 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: December 4, 2017. L. Brimmer, Senior Tax Analyst. [FR Doc. 2017-26629 Filed 12-8-17; 8:45 am] BILLING CODE 4830-01-P
![58276 Federal Register / Vol. 82, No. 236 / Monday, December 11, 2017 / Notices
Approved: December 4, 2017. for every calendar quarter for which a DEPARTMENT OF THE TREASURY
L. Brimmer, liability under section 3505 is incurred.
Senior Tax Analyst. Internal Revenue Service
Current Actions: There have been no
[FR Doc. 2017–26630 Filed 12–8–17; 8:45 am] changes to the form that would affect Proposed Collection; Comment
BILLING CODE 4830–01–P burden. Request for Regulation Project
Type of Review: Extension of a
AGENCY: Internal Revenue Service (IRS),
DEPARTMENT OF THE TREASURY currently approved collection. Treasury.
Affected Public: Businesses and other ACTION: Notice and request for
Internal Revenue Service for-profit organizations, Not-for-profit comments.
institutions, Farms, Federal
Proposed Collection; Comment SUMMARY: The Internal Revenue Service,
Government, State, Local, or Tribal
Request for Regulation Project as part of its continuing effort to reduce
Government.
AGENCY: Internal Revenue Service (IRS), paperwork and respondent burden,
Estimated Number of Respondents: invites the general public and other
Treasury. 1,000.
ACTION: Notice and request for Federal agencies to take this
comments. Estimated Time per Respondent: 12 opportunity to comment on continuing
hours, 50 minutes. information collections, as required by
SUMMARY: The Internal Revenue Service, Estimated Total Annual Burden the Paperwork Reduction Act of 1995.
as part of its continuing effort to reduce Hours: 12,833. The IRS is soliciting comments
paperwork and respondent burden, concerning the statement of liability of
invites the general public and other The following paragraph applies to all lender, surety, or other person for
Federal agencies to take this of the collections of information covered withholding taxes.
opportunity to comment on continuing by this notice. DATES: Written comments should be
information collections, as required by An agency may not conduct or received on or before February 9, 2018
the Paperwork Reduction Act of 1995. sponsor, and a person is not required to to be assured of consideration.
The IRS is soliciting comments respond to, a collection of information ADDRESSES: Direct all written comments
concerning the statement of liability of unless the collection of information to L. Brimmer, Internal Revenue
lender, surety, or other person for displays a valid OMB control number. Service, Room 6529, 1111 Constitution
withholding taxes. Books or records relating to a collection Avenue NW., Washington, DC 20224.
DATES: Written comments should be of information must be retained as long FOR FURTHER INFORMATION CONTACT:
received on or before February 9, 2018 as their contents may become material Requests for additional information or
to be assured of consideration. in the administration of any internal copies of the revenue procedure should
ADDRESSES: Direct all written comments revenue law. Generally, tax returns and be directed to Kerry Dennis, at (202)
to L. Brimmer, Internal Revenue tax return information are confidential, 317–5751 or Internal Revenue Service,
Service, Room 6529, 1111 Constitution as required by 26 U.S.C. 6103. Room 6529, 1111 Constitution Avenue
Avenue NW., Washington, DC 20224. NW., Washington, DC 20224, or through
Request For Comments: Comments
FOR FURTHER INFORMATION CONTACT: the internet, at Kerry.Dennis@irs.gov.
submitted in response to this notice will
Requests for additional information or SUPPLEMENTARY INFORMATION:
be summarized and/or included in the
copies of the revenue procedure should Title: Statement of Liability of Lender,
be directed to Kerry Dennis, at (202) request for OMB approval. All
Surety, or Other Person for Withholding
317–5751 or Internal Revenue Service, comments will become a matter of
Taxes.
Room 6529, 1111 Constitution Avenue public record. Comments are invited on: OMB Number: 1545–2254.
NW., Washington, DC 20224, or through (a) Whether the collection of Form Number: Form 4219.
the Internet, at Kerry.Dennis@irs.gov. information is necessary for the proper Abstract: Third parties who directly
SUPPLEMENTARY INFORMATION: performance of the functions of the pay another’s payrolls can be held liable
Title: Statement of Liability of Lender, agency, including whether the for the full amount of taxes required to
Surety, or Other Person for Withholding information shall have practical utility; be withheld but not paid to the
Taxes. (b) the accuracy of the agency’s estimate Government (subject to the 25%
OMB Number: 1545–2254. of the burden of the collection of limitation). IRC 3505 deals with persons
Form Number: Form 4219. information; (c) ways to enhance the who supply funds to an employer for
Abstract: Third parties who directly quality, utility, and clarity of the the purpose of paying wages. The
pay another’s payrolls can be held liable information to be collected; (d) ways to notification that a third party is paying
for the full amount of taxes required to minimize the burden of the collection of or supplying wages will usually be
be withheld but not paid to the information on respondents, including made by filing of the Form 4219,
Government (subject to the 25% through the use of automated collection Statement of Liability of Lender, Surety,
limitation). IRC 3505 deals with persons techniques or other forms of information or Other Person for Withholding Taxes.
who supply funds to an employer for The Form 4219, Statement of Liability of
technology; and (e) estimates of capital
the purpose of paying wages. The Lender, Surety, or Other Person for
or start-up costs and costs of operation,
notification that a third party is paying Withholding Taxes, is to be submitted
maintenance, and purchase of services
or supplying wages will usually be and associated with each employer and
daltland on DSKBBV9HB2PROD with NOTICES
made by filing of the Form 4219, to provide information.
for every calendar quarter for which a
Statement of Liability of Lender, Surety, Approved: December 4, 2017. liability under section 3505 is incurred.
or Other Person for Withholding Taxes. L. Brimmer, Current Actions: There have been no
The Form 4219, Statement of Liability of Senior Tax Analyst. changes to the form that would affect
Lender, Surety, or Other Person for [FR Doc. 2017–26629 Filed 12–8–17; 8:45 am] burden.
Withholding Taxes, is to be submitted Type of Review: Extension of a
BILLING CODE 4830–01–P
and associated with each employer and currently approved collection.
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Document Created: 2017-12-09 01:50:07
Document Modified: 2017-12-09 01:50:07
| 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 February 9, 2018 to be assured of consideration. | |
| Contact | Requests for additional information or copies of the revenue procedure 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] | |
| FR Citation | 82 FR 58276 |
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