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)

Page Range		47605-47605
FR Document		2017-22085

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 Issue 196 (Thursday, October 12, 2017)

[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

Federal Register / Vol. 82, No. 196 / Thursday, October 12, 2017 / Notices 47605

DEPARTMENT OF THE TREASURY The following paragraph applies to all SUPPLEMENTARY INFORMATION: Notice is
of the collections of information covered hereby given pursuant to section
Internal Revenue Service by this notice: 10(a)(2) of the Federal Advisory
An agency may not conduct or Committee Act, 5 U.S.C. App. (1988),
Proposed Collection; Comment sponsor, and a person is not required to that a public meeting of the IRPAC will
Request for Form 2678 respond to, a collection of information be held on Wednesday, October 25,
AGENCY: Internal Revenue Service (IRS), unless the collection of information 2017 from 9:00 a.m. to 1:00 p.m. at the
Treasury. displays a valid OMB control number. Melrose Georgetown Hotel, 2430
Books or records relating to a collection Pennsylvania Ave. NW., Washington,
ACTION: Notice and request for of information must be retained as long DC 20037. Report recommendations on
comments. as their contents may become material issues that may be discussed include:
SUMMARY: The Internal Revenue Service, in the administration of any internal Improve the Penalties, Abatement
as part of its continuing effort to reduce revenue law. Generally, tax returns and Request and Levies Process; Business
paperwork and respondent burden, tax return information are confidential, Master File Entity Addresses; Form W–
invites the general public and other as required by 26 U.S.C. 6103. 9 Enhancements; Reporting by
Request for Comments: Comments Insurance Companies and Applicable
Federal agencies to take this
submitted in response to this notice will Large Employers under IRC § 6055 and
opportunity to comment on proposed
be summarized and/or included in the § 6056; Electronic submission and
and/or continuing information
request for OMB approval. All verification of specific forms; Online
collections, as required by the
comments will become a matter of Tax Professional Account; Form 1042
Paperwork Reduction Act of 1995.
public record. Comments are invited on: and 1042–S Matching and Penalty
Currently, the IRS is soliciting
(a) Whether the collection of Assessments; Validity period of
comments concerning Form 2678,
information is necessary for the proper documentary evidence and treaty
Employer/Payer Appointment of Agent.
performance of the functions of the statement under the Qualified
DATES: Written comments should be agency, including whether the Intermediary (QI) Agreement.; Foreign
received on or before December 11, 2017 information shall have practical utility; Taxpayer Identification Number (FTIN)
to be assured of consideration. (b) the accuracy of the agency’s estimate requirements.
ADDRESSES: Direct all written comments of the burden of the collection of Last minute agenda changes may
to L. Brimmer, Internal Revenue information; (c) ways to enhance the preclude notice. Due to limited seating
Service, Room 6526, 1111 Constitution quality, utility, and clarity of the and security requirements, please call or
Avenue NW., Washington, DC 20224. information to be collected; (d) ways to email Tonjua Menefee to confirm your
Requests for additional information or minimize the burden of the collection of attendance. Ms. Menefee can be reached
copies of the form and instructions information on respondents, including at 202–317–6851 or PublicLiaison@
should be directed to LaNita Van Dyke, through the use of automated collection irs.gov. Should you wish the IRPAC to
Internal Revenue Service, Room 6526, techniques or other forms of information consider a written statement, please call
1111 Constitution Avenue NW., technology; and (e) estimates of capital 202–317–6851, or write to: Internal
Washington, DC 20224, or through the or start-up costs and costs of operation, Revenue Service, Office of National
Internet at Lanita.VanDyke@irs.gov. maintenance, and purchase of services Public Liaison, CL:NPL:SRM, Room
SUPPLEMENTARY INFORMATION: to provide information. 7559, 1111 Constitution Avenue NW.,
Title: Employer/Payer Appointment Approved: October 4, 2017. Washington, DC 20224 or email:
of Agent. L. Brimmer, PublicLiaison@irs.gov.
OMB Number: 1545–0748. Senior Tax Analyst. Dated: October 6, 2017.
Form Number: 2678. [FR Doc. 2017–22085 Filed 10–11–17; 8:45 am] Darlene Frank,
Abstract: Internal Revenue Code BILLING CODE 4830–01–P Designated Federal Official, Branch Chief,
section 3504 authorizes a fiduciary, National Public Liaison.
agent or other person to perform acts of [FR Doc. 2017–22084 Filed 10–11–17; 8:45 am]
an employer for purposes of DEPARTMENT OF THE TREASURY BILLING CODE 4830–01–P
employment taxes. Form 2678 is used to
empower an agent with the Internal Revenue Service
responsibility and liability of collecting DEPARTMENT OF THE TREASURY
and paying the employment taxes Advisory Committee to the Internal
including backup withholding and Revenue Service; Meeting Internal Revenue Service
filing the appropriate tax return. AGENCY: Internal Revenue Service (IRS),
Current Actions: There are no changes Proposed Collection; Comment
Treasury.
being made to the burden previously Request for Forms 1040–PR and 1040–
ACTION: Notice of meeting.
approved by OMB at this time. SS
Type of Review: Extension of a SUMMARY: The Information Reporting AGENCY: Internal Revenue Service (IRS),
currently approved collection. Program Advisory Committee (IRPAC) Treasury.
Affected Public: Businesses or other will hold a public meeting on ACTION: Notice and request for
for-profit organizations, not-for-profit Wednesday, October 25, 2017.
asabaliauskas on DSKBBXCHB2PROD with NOTICES

comments.
institutions, farms and the Federal FOR FURTHER INFORMATION CONTACT: Ms.
Government. Tonjua Menefee, National Public SUMMARY: The Internal Revenue Service,
Estimated Number of Respondents: Liaison, CL:NPL: BSRM, Rm. 7559, 1111 as part of its continuing effort to reduce
6,130,000. Constitution Avenue NW., Washington, paperwork and respondent burden,
Estimated Time per Respondent: 2.24 DC 20224. invites the general public and other
hours. Phone: 202–317–6851 (not a toll-free Federal agencies to take this
Estimated Total Annual Burden number). Email address: PublicLiaison@ opportunity to comment on proposed
Hours: 13,731,200. irs.gov. and/or continuing information

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Document Created: 2018-10-25 10:03:26
Document Modified: 2018-10-25 10:03:26

Category		Regulatory Information
Collection		Federal Register
sudoc Class		AE 2.7: GS 4.107: AE 2.106:
Publisher		Office of the Federal Register, National Archives and Records Administration
Section		Notices
Action		Notice and request for comments.
Dates		Written comments should be received on or before December 11, 2017 to be assured of consideration.
FR Citation		82 FR 47605

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

DEPARTMENT OF THE TREASURYInternal Revenue Service

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

DEPARTMENT OF THE TREASURY
Internal Revenue Service