80 FR 44424 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 143 (July 27, 2015)

Page Range		44424-44425
FR Document		2015-18384

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 13925, Notice of Election and Agreement to Special Lien under Internal Revenue Code Section 6324A and Regulations, and special lien for estate taxes deferred under section 6166 or 6166A.

Federal Register, Volume 80 Issue 143 (Monday, July 27, 2015)

[Federal Register Volume 80, Number 143 (Monday, July 27, 2015)]
[Notices]
[Pages 44424-44425]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-18384]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Regulation Project

AGENCY: Internal Revenue Service (IRS), Treasury.

[[Page 44425]]


ACTION: Notice and request for comments.

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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 13925, Notice of Election and Agreement to Special Lien under 
Internal Revenue Code Section 6324A and Regulations, and special lien 
for estate taxes deferred under section 6166 or 6166A.

DATES: Written comments should be received on or before September 25, 
2015, to be assured of consideration.

ADDRESSES: Direct all written comments to Christie Preston, Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the regulations or form should be directed to Kerry Dennis at 
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., 
Washington, DC 20224, or through the Internet at Kerry.Dennis@irs.gov.

SUPPLEMENTARY INFORMATION: 
    Title: Notice of Election and Agreement to Special Lien under 
Internal Revenue Code Section 6324A and Regulations, and Special lien 
for estate taxes deferred under section 6166 or 6166A.
    OMB Number: 1545-2109.
    Regulation Project Number: Form 13925 and TD 7941.
    Abstract: Under IRC section 6166, an estate may elect to pay the 
estate tax in installments over 14 years if certain conditions are met. 
If the IRS determines that the government's interest in collecting 
estate tax is sufficiently at risk, it may require the estate provide a 
bond. Alternatively, the executor may elect to provide a lien in lieu 
of bond. Under section 6324A(c) and the regulations there under, to 
make this election the executor must submit a lien agreement to the 
IRS. Form 13925 is a form lien agreement that executors may use for 
this purpose.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households.
    Estimated Number of Respondents: 510.
    Estimated Time per Respondent: 1 hr.
    Estimated Total Annual Burden Hours: 510.
    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: July 10, 2015.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015-18384 Filed 7-24-15; 8:45 am]
BILLING CODE 4830-01-P

44424 Federal Register / Vol. 80, No. 143 / Monday, July 27, 2015 / Notices

SUPPLEMENTARY INFORMATION: technology; and (e) estimates of capital Type of Review: Extension of a
Title: Application of section 338 to or start-up costs and costs of operation, currently approved collection.
Insurance Companies. maintenance, and purchase of services Affected Public: Individuals or
OMB Number: 1545–1990. to provide information. households, business or other for-profit
Form Number: T.D. 9377. Approved: July 21, 2015. organizations, not-for-profit institutions,
Abstract: Final regulations and farms and state, local or tribal
Christie Preston,
removal of temporary regulations. governments.
This document contains final IRS Reports Clearance Officer.
[FR Doc. 2015–18387 Filed 7–24–15; 8:45 am]
Estimated Number of Respondents:
regulations under section 197 of the 93,000.
Internal Revenue Code (Code) that apply BILLING CODE 4830–01–P
Estimated Time per Respondent: 30
to a section 197 intangible resulting
minutes.
from an assumption reinsurance
DEPARTMENT OF THE TREASURY Estimated Total Annual Burden
transaction, and under section 338 that
Hours: 46,500.
apply to reserve increases after a
Internal Revenue Service The following paragraph applies to all
deemed asset sale. The final regulations
also provide guidance with respect to of the collections of information covered
Proposed Collection; Comment by this notice:
existing section 846(e) elections to use Request for Form 911
historical loss payment patterns. The An agency may not conduct or
final regulations apply to insurance AGENCY: Internal Revenue Service (IRS), sponsor, and a person is not required to
companies. Treasury. respond to, a collection of information
Current Actions: There is no change ACTION: Notice and request for unless the collection of information
in the paperwork burden previously comments. displays a valid OMB control number.
approved by OMB. Books or records relating to a collection
Type of Review: Extension of a SUMMARY: The Department of the of information must be retained as long
currently approved collection. Treasury, as part of its continuing effort as their contents may become material
Affected Public: Businesses and other to reduce paperwork and respondent in the administration of any internal
for-profit organizations, Farms. burden, invites the general public and revenue law. Generally, tax returns and
Estimated Number of Respondents: other Federal agencies to take this tax return information are confidential,
12. opportunity to comment on proposed as required by 26 U.S.C. 6103.
Estimated Time per Respondent: 1 and/or continuing information Request for Comments: Comments
hour. collections, as required by the submitted in response to this notice will
Estimated Total Annual Burden Paperwork Reduction Act of 1995, be summarized and/or included in the
Hours: 12. Public Law 104–13 (44 U.S.C. request for OMB approval. All
The following paragraph applies to all 3506(c)(2)(A)). Currently, the IRS is comments will become a matter of
of the collections of information covered soliciting comments concerning Form public record. Comments are invited on:
by this notice: 911, Request for Taxpayer Advocate (a) Whether the collection of
An agency may not conduct or Service Assistance (And Application for information is necessary for the proper
sponsor, and a person is not required to Taxpayer Assistance Order). performance of the functions of the
respond to, a collection of information DATES: Written comments should be agency, including whether the
unless the collection of information received on or before September 25, information shall have practical utility;
displays a valid OMB control number. 2015 to be assured of consideration. (b) the accuracy of the agency’s estimate
Books or records relating to a ADDRESSES: Direct all written comments of the burden of the collection of
collection of information must be to Christie Preston, Internal Revenue information; (c) ways to enhance the
retained as long as their contents may Service, Room 6129, 1111 Constitution quality, utility, and clarity of the
become material in the administration Avenue NW., Washington, DC 20224. information to be collected; (d) ways to
of any internal revenue law. Generally, FOR FURTHER INFORMATION CONTACT: minimize the burden of the collection of
tax returns and tax return information Requests for additional information or information on respondents, including
are confidential, as required by 26 copies of the form and instructions through the use of automated collection
U.S.C. 6103. should be directed to Sara Covington at techniques or other forms of information
Request for Comments: Comments Internal Revenue Service, Room 6129, technology; and (e) estimates of capital
submitted in response to this notice will 1111 Constitution Avenue NW., or start-up costs and costs of operation,
be summarized and/or included in the Washington, DC 20224, or through the maintenance, and purchase of services
request for OMB approval. All Internet at Sara.L.Covington@irs.gov. to provide information.
comments will become a matter of SUPPLEMENTARY INFORMATION: Approved: July 14, 2015.
public record. Comments are invited on: Title: Request for Taxpayer Advocate
(a) Whether the collection of Christie Preston,
Service Assistance (And Application for IRS Supervisory Tax Analyst.
information is necessary for the proper Taxpayer Assistance Order).
performance of the functions of the [FR Doc. 2015–18367 Filed 7–24–15; 8:45 am]
OMB Number: 1545–1504.
agency, including whether the Form Number: 911. BILLING CODE 4830–01–P
information shall have practical utility; Abstract: This form is used by
(b) the accuracy of the agency’s estimate taxpayers to apply for relief from a
of the burden of the collection of significant hardship which may have DEPARTMENT OF THE TREASURY
tkelley on DSK3SPTVN1PROD with NOTICES

information; (c) ways to enhance the already occurred or is about to occur if
quality, utility, and clarity of the Internal Revenue Service
the IRS takes or fails to take certain
information to be collected; (d) ways to actions. This form is submitted to the Proposed Collection; Comment
minimize the burden of the collection of IRS Taxpayer Advocate Office in the Request for Regulation Project
information on respondents, including district where the taxpayer lives.
through the use of automated collection Current Actions: There are no changes AGENCY: Internal Revenue Service (IRS),
techniques or other forms of information being made to the form at this time. Treasury.

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Federal Register / Vol. 80, No. 143 / Monday, July 27, 2015 / Notices 44425

Notice and request for
ACTION: Estimated Time per Respondent: 1 hr. Paperwork Reduction Act of 1995,
comments. Estimated Total Annual Burden Public Law 104–13 (44 U.S.C.
Hours: 510. 3506(c)(2)(A)). Currently, the IRS is
SUMMARY: The Department of the The following paragraph applies to all soliciting comments concerning
Treasury, as part of its continuing effort of the collections of information covered Revenue Procedure 99–50, Combined
to reduce paperwork and respondent by this notice: Information Reporting.
burden, invites the general public and An agency may not conduct or DATES: Written comments should be
other Federal agencies to take this sponsor, and a person is not required to
opportunity to comment on proposed received on or before September 25,
respond to, a collection of information 2015 to be assured of consideration.
and/or continuing information unless the collection of information
collections, as required by the ADDRESSES: Direct all written comments
displays a valid OMB control number.
Paperwork Reduction Act of 1995, to Christie Preston, Internal Revenue
Books or records relating to a collection
Public Law 104–13 (44 U.S.C. Service, Room 6129, 1111 Constitution
of information must be retained as long
3506(c)(2)(A)). Currently, the IRS is Avenue NW., Washington, DC 20224.
as their contents may become material
soliciting comments concerning Form in the administration of any internal FOR FURTHER INFORMATION CONTACT:
13925, Notice of Election and revenue law. Generally, tax returns and Requests for additional information or
Agreement to Special Lien under tax return information are confidential, copies of revenue procedure should be
Internal Revenue Code Section 6324A as required by 26 U.S.C. 6103. directed to Allan Hopkins, at Internal
and Regulations, and special lien for Request for Comments: Comments Revenue Service, Room 6129, 1111
estate taxes deferred under section 6166 submitted in response to this notice will Constitution Avenue NW., Washington,
or 6166A. be summarized and/or included in the DC 20224, or through the Internet, at
DATES: Written comments should be request for OMB approval. All Allan.M.Hopkins@irs.gov.
received on or before September 25, comments will become a matter of SUPPLEMENTARY INFORMATION:
2015, to be assured of consideration. public record. Comments are invited on: Title: Combined Information
ADDRESSES: Direct all written comments (a) Whether the collection of Reporting.
to Christie Preston, Internal Revenue information is necessary for the proper OMB Number: 1545–1667.
Service, Room 6129, 1111 Constitution performance of the functions of the Revenue Procedure Number: Revenue
Avenue NW., Washington, DC 20224. agency, including whether the Procedure 99–50.
FOR FURTHER INFORMATION CONTACT: information shall have practical utility; Abstract: Revenue Procedure 99–50
Requests for additional information or (b) the accuracy of the agency’s estimate permits combined information reporting
copies of the regulations or form should of the burden of the collection of by a successor business entity (i.e., a
be directed to Kerry Dennis at Internal information; (c) ways to enhance the corporation, partnership, or sole
Revenue Service, Room 6129, 1111 quality, utility, and clarity of the proprietorship) in certain situations
Constitution Avenue NW., Washington, information to be collected; (d) ways to following a merger or an acquisition.
DC 20224, or through the Internet at minimize the burden of the collection of Combined information reporting may be
Kerry.Dennis@irs.gov. information on respondents, including elected by a successor with respect to
SUPPLEMENTARY INFORMATION: through the use of automated collection certain Forms 1042–S, all forms in the
Title: Notice of Election and techniques or other forms of information series 1098, 1099, and 5498, and Forms
Agreement to Special Lien under technology; and (e) estimates of capital W–2G. The successor must file a
Internal Revenue Code Section 6324A or start-up costs and costs of operation, statement with the IRS indicating what
and Regulations, and Special lien for maintenance, and purchase of services forms are being filed on a combined
estate taxes deferred under section 6166 to provide information. basis.
or 6166A. Current Actions: There are no changes
Approved: July 10, 2015.
OMB Number: 1545–2109. being made to the revenue procedure at
Christie Preston, this time.
Regulation Project Number: Form
13925 and TD 7941. IRS Reports Clearance Officer. Type of Review: Extension of a
Abstract: Under IRC section 6166, an [FR Doc. 2015–18384 Filed 7–24–15; 8:45 am] currently approved collection.
estate may elect to pay the estate tax in BILLING CODE 4830–01–P Affected Public: Business or other for-
installments over 14 years if certain profit organizations, not-for-profit
conditions are met. If the IRS institutions, and farms.
determines that the government’s DEPARTMENT OF THE TREASURY Estimated Number of Respondents:
interest in collecting estate tax is 6,000.
Internal Revenue Service Estimated Average Time per
sufficiently at risk, it may require the
estate provide a bond. Alternatively, the Respondent: 5 minutes.
Proposed Collection; Comment Estimated Total Annual Burden
executor may elect to provide a lien in Request for Revenue Procedure 99–50
lieu of bond. Under section 6324A(c) Hours: 500.
and the regulations there under, to make AGENCY: Internal Revenue Service (IRS), The following paragraph applies to all
this election the executor must submit Treasury. of the collections of information covered
a lien agreement to the IRS. Form 13925 ACTION: Notice and request for by this notice:
is a form lien agreement that executors comments. An agency may not conduct or
may use for this purpose. sponsor, and a person is not required to
Current Actions: There is no change to SUMMARY: The Department of the respond to, a collection of information
tkelley on DSK3SPTVN1PROD with NOTICES

this existing regulation. Treasury, as part of its continuing effort unless the collection of information
Type of Review: Extension of a to reduce paperwork and respondent displays a valid OMB control number.
currently approved collection. burden, invites the general public and Books or records relating to a collection
Affected Public: Individuals or other Federal agencies to take this of information must be retained as long
households. opportunity to comment on proposed as their contents may become material
Estimated Number of Respondents: and/or continuing information in the administration of any internal
510. collections, as required by the revenue law. Generally, tax returns and

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Document Created: 2018-02-23 09:26:33
Document Modified: 2018-02-23 09:26:33

Category		Regulatory Information
Collection		Federal Register
sudoc Class		AE 2.7: GS 4.107: AE 2.106:
Publisher		Office of the Federal Register, National Archives and Records Administration
Section		Notices
Action		Notice and request for comments.
Dates		Written comments should be received on or before September 25, 2015, to be assured of consideration.
Contact		Requests for additional information or copies of the regulations or form should be directed to Kerry Dennis at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at [email protected]
FR Citation		80 FR 44424

80 FR 44424 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 80, Issue 143 (July 27, 2015)

DEPARTMENT OF THE TREASURY
Internal Revenue Service