[Federal Register Volume 82, Number 236 (Monday, December 11, 2017)]
[Notices]
[Pages 58276-58277]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-26628]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Regulation Project
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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SUMMARY: The Internal Revenue Service, 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
continuing information collections, as required by the Paperwork
Reduction Act of 1995. The IRS is soliciting comments concerning the
statement of liability of lender, surety, or other person for
withholding taxes.
DATES: Written comments should be received on or before February 9,
2018 to be assured of consideration.
ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue
Service, Room 6529, 1111 Constitution Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information
or copies of the revenue procedure should be directed to Kerry Dennis,
at (202) 317-5751 or Internal Revenue Service, Room 6529, 1111
Constitution Avenue NW., Washington, DC 20224, or through the internet,
at [email protected].
SUPPLEMENTARY INFORMATION:
Title: Statement of Liability of Lender, Surety, or Other Person
for Withholding Taxes.
OMB Number: 1545-2254.
Form Number: Form 4219.
Abstract: Third parties who directly pay another's payrolls can be
held liable for the full amount of taxes required to be withheld but
not paid to the Government (subject to the 25% limitation). IRC 3505
deals with persons who supply funds to an employer for the purpose of
paying wages. The notification that a third party is paying or
supplying wages will usually be made by filing of the Form 4219,
Statement of Liability of Lender, Surety, or Other Person for
Withholding Taxes. The Form 4219, Statement of Liability of Lender,
Surety, or Other Person for Withholding Taxes, is to be submitted and
associated with each employer and for every calendar quarter for which
a liability under section 3505 is incurred.
Current Actions: There have been no changes to the form that would
affect burden.
Type of Review: Extension of a currently approved collection.
[[Page 58277]]
Affected Public: Businesses and other for-profit organizations,
Not-for-profit institutions, Farms, Federal Government, State, Local,
or Tribal Government.
Estimated Number of Respondents: 1,000.
Estimated Time per Respondent: 12 hours, 50 minutes.
Estimated Total Annual Burden Hours: 12,833.
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: December 4, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-26628 Filed 12-8-17; 8:45 am]
BILLING CODE 4830-01-P