Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

Code · REGISTER · 2010-03-10 · Internal Revenue Service (IRS), Treasury · Notices

Notices. Notice and request for comments

594 words·~3 min read·/register/2010/03/10/2010-5035

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

BILLING CODE 4910-13-M DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Tip Reporting Alternative Commitment Agreement
(TRAC)for Use in Industries Other Than the Food and Beverage Industry and the Cosmetology and Barber Industry 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 Tip Reporting Alternative Commitment Agreement
(TRAC)for Use in Industries Other Than the Food and Beverage Industry and the Cosmetology and Barber Industry. DATES: Written comments should be received on or before May 10, 2010 to be assured of consideration. ADDRESSES: Direct all written comments to R. Joseph Durbala, Internal Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the information collection should be directed to Joel P. Goldberger at Internal Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224, or at
(202)927-9368, or through the Internet at *Joel.P.Goldberger@irs.gov.* SUPPLEMENTARY INFORMATION: *Title:* Tip Reporting Alternative Commitment Agreement
(TRAC)for Use in Industries Other Than the Food and Beverage Industry and the Cosmetology and Barber Industry. *OMB Number:* 1545-1714. *Abstract:* Announcement 2000-19, 2000-19 I.R.B. 973, and Announcement 2001-1, #2001-2 I.R.B. p. 277 contain information required by the Internal Revenue Service, in its tax 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 is no change to this existing information collection. *Type of Review:* Extension of a currently approved collection. *Affected Public:* Business or other for-profit organizations. *Estimated Number of Respondents and/or Recordkeeping:* 300. *Estimated Average Time per Respondent/Recordkeeper:* 16 hr., 16 min. *Estimated Total Annual Reporting and/or Recordkeeping Burden Hours:* 4,877. 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 29, 2010. R. Joseph Durbala, IRS Supervisory Tax Analyst. [FR Doc. 2010-5035 Filed 3-9-10; 8:45 am]
Connectionstraces to 2
1 reference not yet in our index
  • Pub. L. 104-13
Citation graph
cites case law
Notices
Notice and request for comments
Pub. L.Pub. L. 104-13
Cites 3Cited by 0 across 0 sources
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.