[Federal Register Volume 67, Number 89 (Wednesday, May 8, 2002)]
[Notices]
[Pages 30999-31000]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 02-11475]


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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 Department of the Treasury, as part of its continuing 
effort

[[Page 31000]]

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 July 8, 2002 to 
be assured of consideration.

ADDRESSES: Direct all written comments to Glenn P. Kirkland, Internal 
Revenue Service, room 6411, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form should be directed to Carol Savage, (202) 622-3945, 
or through the internet ([email protected].), Internal Revenue 
Service, room 6407, 1111 Constitution Avenue NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:
    Title: Employer 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 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 2, 2002.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. 02-11475 Filed 5-7-02; 8:45 am]
BILLING CODE 4830-01-P