82 FR 47605 - Proposed Collection; Comment Request for Form 2678

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 196 (October 12, 2017)

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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning Form 2678, Employer/Payer Appointment of Agent.

[Federal Register Volume 82, Number 196 (Thursday, October 12, 2017)]
[Notices]
[Page 47605]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-22085]



[[Page 47605]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 2678

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 
proposed and/or continuing information collections, as required by the 
Paperwork Reduction Act of 1995. Currently, the IRS is soliciting 
comments concerning Form 2678, Employer/Payer Appointment of Agent.

DATES: Written comments should be received on or before December 11, 
2017 to be assured of consideration.

ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue 
Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224.
    Requests for additional information or copies of the form and 
instructions should be directed to LaNita Van Dyke, Internal Revenue 
Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, 
or through the Internet at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Employer/Payer Appointment of Agent.
    OMB Number: 1545-0748.
    Form Number: 2678.
    Abstract: Internal Revenue Code section 3504 authorizes a 
fiduciary, agent or other person to perform acts of an employer for 
purposes of employment taxes. Form 2678 is used to empower an agent 
with the responsibility and liability of collecting and paying the 
employment taxes including backup withholding and filing the 
appropriate tax return.
    Current Actions: There are no changes being made to the burden 
previously approved by OMB at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profit organizations, not-
for-profit institutions, farms and the Federal Government.
    Estimated Number of Respondents: 6,130,000.
    Estimated Time per Respondent: 2.24 hours.
    Estimated Total Annual Burden Hours: 13,731,200.
    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: October 4, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-22085 Filed 10-11-17; 8:45 am]
 BILLING CODE 4830-01-P