• We thought this OMB survey request from IRS’ National Office Research Division was interesting. As far as we can determine, IRS is in the early to middle stages of a study of consumer tipping practices “across numerous services where tipping is prevalent.”

DEPARTMENT OF THE TREASURY

Submission for OMB Review; Comment Request

November 25, 2014.
    The Department of the Treasury is planning to submit the following 
information collection request to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, Public Law 104-13.

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

[[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

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