Notice 2023-13, page 454.

This guidance contains a notice of proposed revenue procedure establishing the Service Industry Tip Compliance Agreement (SITCA) program. SITCA is a voluntary tip reporting program between the Internal Revenue Service and employers in the service industry (excluding the gaming industry) that is designed to enhance tax compliance through the use of agreements instead of traditional audit techniques. The SITCA program is intended to replace the Tip Rate Determination Agreement (TRDA) program and the Tip Reporting Alternative Commitment (TRAC) program as set forth in Announcement 2001-1, 2001-2 I.R.B. 277, and replace the Employer-­Designed Tip Reporting Program (EmTRAC) as set

Finding Lists begin on page ii.

forth in Notice 2001-1, 2001-2 I.R.B. 261. The IRS is issuing this guidance in proposed form to provide an opportunity for public comment.