49538 Federal Register / Vol. 76, No. 154 / Wednesday, August 10, 2011 / Notices 

SUPPLEMENTARY INFORMATION:

Title: Certain Elections Under the 

Omnibus Budget Reconciliation Act of 

1993. 

OMB Number: 1545–1421. 

Regulation Project Number: IA–62–93 

(TD 8688). 

Abstract: These regulations 

established various elections enacted by 

the Omnibus Budget Reconciliation Act 

of 1993 (OBRA) and provided 

immediate interim guidance of the time 

and manner of making the elections. 

These regulations enable taxpayers to 

take advantage of various benefits 

provided by OBRA and the Internal 

Revenue Code. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households and business or other forprofit organizations, and farms. 

Estimated Number of Respondents: 

410,000. 

Estimated Time per Respondent: 30 

minutes. 

Estimated Total Annual Burden 

Hours: 202,500. 

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: August 3, 2011. 

Yvette Lawrence, 

IRS Reports Clearance Officer. 

[FR Doc. 2011–20222 Filed 8–9–11; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Forms 8027 and 8027–T 

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 Form 

8027, Employer’s Annual Information 

Return of Tip Income and Allocated 

Tips, and Form 8027–T, Transmittal of 

Employer’s Annual Information Return 

of Tip Income and Allocated Tips. 

DATES: Written comments should be 

received on or before October 11, 2011 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Yvette Lawrence, Internal Revenue 

Service, Room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the forms and instructions 

should be directed to Allan Hopkins, at 

(202) 622–6665, or at Internal Revenue 

Service, Room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224, 

or through the Internet, at 

Allan.M.Hopkins@irs.gov. 

SUPPLEMENTARY INFORMATION: Title: 

Employer’s Annual Information Return 

of Tip Income and Allocated Tips (Form 

8027), and Transmittal of Employer’s 

Annual Information Return of Tip 

Income and Allocated Tips (Form 

8027–T). 

OMB Number: 1545–0714. 

Form Number: Forms 8027 and 

8027–T. 

Abstract: To help IRS in its 

examinations of returns filed by tipped 

employees, large food or beverage 

establishments are required to report 

annually information concerning food 

or beverage operations receipts, tips 

reported by employees, and in certain 

cases, the employer must allocate tips to 

certain employees. Forms 8027 and 

8027–T are used for this purpose. 

Current Actions: There are no changes 

being made to these forms at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations, individuals or 

households, not-for-profit institutions 

and state, local or tribal governments. 

Estimated Number of Respondents: 

52,050. 

Estimated Time per Respondent: 9 

hours, 23 minutes. 

Estimated Total Annual Burden 

Hours: 488,161. 

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: August 3, 2011. 

Yvette Lawrence, 

IRS Reports Clearance Officer. 

[FR Doc. 2011–20214 Filed 8–9–11; 8:45 am] 

BILLING CODE 4830–01–P 


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