Document Headings

                    Document headings vary by document type but may contain                    the following:                  
                -                       the agency or agencies that issued and signed a document                    
                -                       the number of the CFR title and the number of each part                      the document amends, proposes to amend, or is directly                      related to                    
                -                       the agency docket number / agency internal file number                    
                -                       the RIN which identifies each regulatory action listed in                      the Unified Agenda of Federal Regulatory and Deregulatory                      Actions                    

                    See the                                          Document Drafting Handbook                                        for more details.                  

###### Department of the Treasury

# DATES:

Comments should be received on or before January 30, 2015 to be assured of consideration. 

# ADDRESSES:

                        Send comments regarding the burden estimate, or any other aspect of the information collection, including suggestion for reducing the burden, to Kim M. Bloomquist, Internal Revenue                               ( print page 71153)                            Service, Office of Research, Compliance Analysis and Modeling (RAS:R:CAM), 1111 Constitution Ave. NW., K-3rd Floor/006, Washington, DC 20224, Email:                         *kim.bloomquist@irs.gov*

# FOR FURTHER INFORMATION CONTACT:

                        Copies of the submission(s) may be obtained by calling (202) 927-5331, email at                         *PRA@treasury.gov,*                         or the entire information collection request maybe found at                         *www.reginfo.gov.*

## Internal Revenue Service 

*OMB Number:*                         1545-XXXX.                     

*Type of Review:*                         New Collection.                     

*Title:*                         Pilot Test of Consumer Tipping Survey.                     

*Abstract:*                         The IRS is charged with collecting revenue legally owed to the federal government. One important category of income comes in the form of tips. Previous empirical research has shown income from tips to be significantly underreported, limiting the IRS's ability to collect the proper amount of tax revenue. The IRS believes a new study of consumer tipping practices is needed in order to better understand current tip reporting behavior so tax administrators and policy makers can make the tax system fairer and more efficient. Therefore, the IRS wishes to develop updated estimates of consumer tipping revenue across numerous services where tipping is prevalent.                     

In support of this mission, IRS is seeking a standard clearance to conduct a one-month pilot test in preparation for a nation-wide consumer tipping survey. There exists a substantial difference in the cost per response between a probability and non-probability sample. Pilot tests are therefore necessary to determine the relative accuracy and selection bias of tipping data that are collected using these different sampling methodologies in order to determine if there is tradeoff between accuracy and cost. The results of the pilot will be used to determine the sampling method employed in a nation-wide survey. 

*Affected Public:*                         Individuals.                     

*Estimated Total Annual Burden Hours:*                         4,717.                     

Robert Dahl, 

Treasury PRA Clearance Officer.

[FR Doc. 2014-28214 Filed 11-28-14; 8:45 am] 

BILLING CODE 4830-01-P