[Federal Register Volume 64, Number 101 (Wednesday, May 26, 1999)]
[Notices]
[Pages 28560-28561]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-13253]
-----------------------------------------------------------------------
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.
-----------------------------------------------------------------------
SUMMARY: The Department of the Treasury, 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, Pub. L. 104-13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning
Form 2678, Employer Appointment of Agent.
DATES: Written comments should be received on or before July 26, 1999
to be assured of consideration.
ADDRESSES: Direct all written comments to Garrick R. Shear, Internal
Revenue Service, room 5571, 1111 Constitution Avenue NW, Washington, DC
20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form and instructions should be directed to Carol Savage,
(202) 622-3945, Internal Revenue Service, room 5569, 1111 Constitution
Avenue NW, Washington, DC 20224.
SUPPLEMENTARY INFORMATION:
Title: Employer Appointment of Agent.
[[Page 28561]]
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 form at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations, not-
for-profit institutions, farms and the Federal Government.
Estimated Number of Respondents: 95,200.
Estimated Time Per Respondent: 30 minutes.
Estimated Total Annual Burden Hours: 47,600.
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: May 14, 1999.
Garrick R. Shear,
IRS Reports Clearance Officer.
[FR Doc. 99-13253 Filed 5-25-99; 8:45 am]
BILLING CODE 4830-01-U
