Form 2678

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Form 2678

A form that a person or company files with the IRS to empower another party to make deposits or payments to the IRS on the filer's behalf. One may also use it to revoke the appointment. The IRS must approve the filing before it may take effect.
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The OCC noted that in this example, the IRS would have even less data than in Example 2, where, although the IRS did not have details on the payments, it could at least determine to which employer(s) the filings related, based upon the previously filed Forms 2678.