This revenue procedure sets forth the
requirements for participating in the Attributed Tip Income Program
(ATIP). ATIP provides benefits to employers and employees similar
to those offered under previous tip reporting agreements without
requiring one-on-one meetings with the Service to determine tip
rates or eligibility.
US Code:
26
USC 6053 Name of Law: Reporting of tips
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.