[Federal Register Volume 61, Number 117 (Monday, June 17, 1996)]
[Pages 30667-30668]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-15328]


[[Page 30668]]

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, Public Law 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 August 16, 1996 
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 information collection should be directed to Carol 
Savage, (202) 622-3945, Internal Revenue Service, room 5569, 1111 
Constitution Avenue NW., Washington, DC 20224.


    Title: Employer Appointment of Agent.
    OMB Number: 1545-0748.
    Form Number: Form 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 this 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.

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: June 7, 1996.
Garrick R. Shear,
IRS Reports Clearance Officer.
[FR Doc. 96-15328 Filed 6-14-96; 8:45 am]