3534 Federal Register / Vol. 65, No. 14 / Friday, January 21, 2000 / Notices

(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 12, 2000.

Garrick R. Shear,

IRS Reports Clearance Officer.

[FR Doc. 00–1521 Filed 1–20–00; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF THE TREASURY

Internal Revenue Service

Proposed Collection; Comment

Request for Form 8300

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

8300, Report of Cash Payments Over

$10,000 Received in a Trade or

Business.

DATES: Written comments should be

received on or before March 21, 2000 to

be assured of consideration.

ADDRESSES: Direct all written

comments to Garrick R. Shear, Internal

Revenue Service, room 5244, 1111

Constitution Avenue NW., Washington,

DC 20224.

FOR FURTHER INFORMATION CONTACT:

Requests for additional information or

copies of the form and instructions

should be directed to Martha R. Brinson,

(202) 622–3869, Internal Revenue

Service, room 5244, 1111 Constitution

Avenue NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:

Title: Report of Cash Payments Over

$10,000 Received in a Trade or

Business.

OMB Number: 1545–0892.

Form Number: 8300.

Abstract: Internal Revenue Code

section 6050I requires any person in a

trade or business who, in the course of

the trade or business, receives more

than $10,000 in cash or foreign currency

in one or more related transactions to

report it to the IRS and provide a

statement to the payer. Form 8300 is

used for this purpose.

Current Actions: There are no changes

being made to the form at this time.

Type of Review: Extension of a

currently approved collection.

Affected Public: Business or other forprofit organizations, farms, and the

Federal government.

Estimated Number of Respondents:

46,800.

Estimated Time Per Respondent: 1 hr.,

22 min.

Estimated Total Annual Burden

Hours: 63,539.

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 13, 2000.

Garrick R. Shear,

IRS Reports Clearance Officer.

[FR Doc. 00–1522 Filed 1–20–00; 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 March 21, 2000 to

be assured of consideration.

ADDRESSES: Direct all written

comments to Garrick R. Shear, Internal

Revenue Service, room 5244, 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 Martha R. Brinson,

(202) 622–3869, Internal Revenue

Service, room 5244, 1111 Constitution

Avenue NW., Washington, DC 20224.

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