82 FR 15557 - Proposed Collection; Comment Request for Forms 14134 and 14135

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 59 (March 29, 2017)

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. Currently, the IRS is soliciting comments concerning Form 14134, Application for Certificate of Subordination of Federal Tax Lien, and Form 14135, Application for Certificate of Discharge of Property from Federal Tax Lien.

[Federal Register Volume 82, Number 59 (Wednesday, March 29, 2017)]
[Notices]
[Page 15557]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-06234]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Forms 14134 and 14135

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 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. Currently, the IRS is soliciting 
comments concerning Form 14134, Application for Certificate of 
Subordination of Federal Tax Lien, and Form 14135, Application for 
Certificate of Discharge of Property from Federal Tax Lien.

DATES: Written comments should be received on or before May 30, 2017 to 
be assured of consideration.

ADDRESSES: Direct all written comments to Laurie Brimmer, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, 
DC 20224. Requests for additional information or copies of the form and 
instructions should be directed to Carolyn N. Brown at Internal Revenue 
Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, 
or through the internet at [email protected].

SUPPLEMENTARY INFORMATION:
    Title: Application for Certificate of Subordination of Federal Tax 
Lien and Application for Certificate of Discharge of Property from 
Federal Tax Lien.
    OMB Number: 1545-2174.
    Form Number: 14134 and 14135.
    Abstract: The collection of information is required by 26 CFR 
301.6325-1(b)(5) for consideration of the United States discharging 
property from the federal tax lien and is required by 26 CFR 301.6325-
1(d)(4) for consideration that the United States subordinate its 
interest in property. The information is investigated by Collection 
personnel in order that the appropriate official may ascertain the 
accuracy of the application and make a determination whether to issue a 
discharge or subordination.
    Current Actions: There is no change in the paperwork burden 
previously approved by OMB. This form is being submitted for renewal 
purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, Business or other for-
profit, Not-for-profit institutions, Farms, Federal Government, State, 
Local, or Tribal Gov't.
    Estimated Number of Respondents: 10,362.
    Estimated Time per Respondent: 2 Hours, 11 minutes.
    Estimated Total Annual Burden Hours: 22,665.
    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: March 21, 2017.
Laurie Brimmer,
IRS Reports Clearance Officer.
[FR Doc. 2017-06234 Filed 3-28-17; 8:45 am]
 BILLING CODE 4830-01-P