11226 Federal Register / Vol. 75, No. 46 / Wednesday, March 10, 2010 / Notices 

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 forprofit 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] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Tip Reporting Alternative 

Tip Agreement Used in 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 used 

in 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 used in the 

Cosmetology and Barber Industry. 

OMB Number: 1545–1529. 

Abstract: Announcement 2000–21, 

2000–19 I.R.B. 983, 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 forprofit organizations. 

Estimated Number of Respondents 

and/or Recordkeeping: 4,600. 

Estimated Average Time per 

Respondent/Recordkeeper: 9 hr., 22 

min. 

Estimated Total Annual Reporting 

and/or Recordkeeping Burden Hours: 

43,073. 

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 25, 2010. 

R. Joseph Durbala, 

IRS Supervisory Tax Analyst. 

[FR Doc. 2010–5050 Filed 3–9–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Tip Reporting Alternative 

Commitment Agreement (TRAC) for 

Use in the Food and Beverage 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 


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