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Written comments should be received on or before May 6, 2024, to be assured of consideration.
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Published Document: 2024-04596 (89 FR 15926)
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AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Notice and request for comments.
SUMMARY:
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the 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 the burden associated with Form 2678,
Employer/Payer Appointment of Agent.
DATES:
Written comments should be received on or before May 6, 2024, to be assured of consideration.
ADDRESSES:
Direct all written comments to Andrés Garcia, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or by email to
pra.comments@irs.gov.
Please include, “OMB Number: 1545-0748—Public Comment Request Notice” in the Subject line.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or copies of the form and instructions should be directed to Ronald J. Durbala, at (202) 317-5746, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title:
Employer/Payer Appointment of Agent.
OMB Number:
1545-0748.
( printed page 15927)
Document 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 to the burden previously approved by OMB. This request is to extend the current approval for another 3 years.
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 hrs., 14 min.
Estimated Total Annual Burden Hours:
13,731,200.
The following paragraph applies to all 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 if 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.
Desired Focus of Comments:
The Internal Revenue Service (IRS) is particularly interested in comments that:
Evaluate whether the proposed collection of information is necessary for the proper performance of the functions of the agency, including whether the information will have practical utility.
Evaluate the accuracy of the agency's estimate of the burden of the proposed collection of information, including the validity of the methodology and assumptions used.
Enhance the quality, utility, and clarity of the information to be collected; and
Minimize the burden of the collection of information on those who are to respond, including using appropriate automated, electronic, mechanical, or other technological collection techniques or other forms of information technology,e.g.,
by permitting electronic submissions of responses.
Comments submitted in response to this notice will be summarized and/or included in the ICR for OMB approval of the extension of the information collection; they will also become a matter of public record.