82_FR_15616 82 FR 15557 - Proposed Collection; Comment Request for Forms 14134 and 14135

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)

Page Range15557-15557
FR Document2017-06234

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 Issue 59 (Wednesday, March 29, 2017)
[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.

-----------------------------------------------------------------------

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



                                                                              Federal Register / Vol. 82, No. 59 / Wednesday, March 29, 2017 / Notices                                            15557

                                                  specified in 49 U.S.C. Section                          appropriate official may ascertain the                DEPARTMENT OF THE TREASURY
                                                  5334(h)(1)(A) through (C) are met before                accuracy of the application and make a
                                                  permitting the asset to be transferred.                 determination whether to issue a                      Internal Revenue Service
                                                                                                          discharge or subordination.
                                                  Marisol Simón,                                                                                               Proposed Collection; Comment
                                                  Regional Administrator, FTA Region V.                      Current Actions: There is no change                Request for Form 5306A
                                                  [FR Doc. 2017–06169 Filed 3–28–17; 8:45 am]
                                                                                                          in the paperwork burden previously
                                                                                                          approved by OMB. This form is being                   AGENCY: Internal Revenue Service (IRS),
                                                  BILLING CODE P
                                                                                                          submitted for renewal purposes only.                  Treasury.
                                                                                                             Type of Review: Extension of a                     ACTION: Notice and request for
                                                  DEPARTMENT OF THE TREASURY                              currently approved collection.                        comments.
                                                                                                             Affected Public: Individuals or
                                                  Internal Revenue Service                                                                                      SUMMARY:    The Department of the
                                                                                                          households, Business or other for-profit,
                                                                                                                                                                Treasury, as part of its continuing effort
                                                                                                          Not-for-profit institutions, Farms,
                                                  Proposed Collection; Comment                                                                                  to reduce paperwork and respondent
                                                                                                          Federal Government, State, Local, or
                                                  Request for Forms 14134 and 14135                                                                             burden, invites the general public and
                                                                                                          Tribal Gov’t.
                                                                                                                                                                other Federal agencies to take this
                                                  AGENCY: Internal Revenue Service (IRS),                    Estimated Number of Respondents:                   opportunity to comment on proposed
                                                  Treasury.                                               10,362.                                               and/or continuing information
                                                  ACTION: Notice and request for                             Estimated Time per Respondent: 2                   collections, as required by the
                                                  comments.                                               Hours, 11 minutes.                                    Paperwork Reduction Act of 1995.
                                                                                                             Estimated Total Annual Burden                      Currently, the IRS is soliciting
                                                  SUMMARY:   The Department of the                                                                              comments concerning Form 5306–A,
                                                  Treasury, as part of its continuing effort              Hours: 22,665.
                                                                                                                                                                Application for Approval of Prototype
                                                  to reduce paperwork and respondent                         The following paragraph applies to all             Simplified Employee Pension (SEP) or
                                                  burden, invites the general public and                  of the collections of information covered             Savings Incentive Match Plan for
                                                  other Federal agencies to take this                     by this notice:                                       Employees of Small Employers (SIMPLE
                                                  opportunity to comment on proposed                         An agency may not conduct or                       IRA Plan).
                                                  and/or continuing information                           sponsor, and a person is not required to
                                                  collections, as required by the                                                                               DATES: Written comments should be
                                                                                                          respond to, a collection of information               received on or before May 30, 2017 to
                                                  Paperwork Reduction Act of 1995.                        unless the collection of information
                                                  Currently, the IRS is soliciting                                                                              be assured of consideration.
                                                                                                          displays a valid OMB control number.
                                                  comments concerning Form 14134,                                                                               ADDRESSES: Direct all written comments
                                                                                                          Books or records relating to a collection
                                                  Application for Certificate of                                                                                to Laurie Brimmer, Internal Revenue
                                                                                                          of information must be retained as long
                                                  Subordination of Federal Tax Lien, and                                                                        Service, Room 6526, 1111 Constitution
                                                                                                          as their contents may become material
                                                  Form 14135, Application for Certificate                                                                       Avenue NW., Washington, DC 20224.
                                                                                                          in the administration of any internal
                                                  of Discharge of Property from Federal                   revenue law. Generally, tax returns and               FOR FURTHER INFORMATION CONTACT:
                                                  Tax Lien.                                               tax return information are confidential,              Requests for additional information or
                                                  DATES: Written comments should be                       as required by 26 U.S.C. 6103.                        copies of the form and instructions
                                                  received on or before May 30, 2017 to                                                                         should be directed to Ralph M. Terry at
                                                                                                             Request for Comments: Comments                     Internal Revenue Service, Room 6513,
                                                  be assured of consideration.
                                                                                                          submitted in response to this notice will             1111 Constitution Avenue NW.,
                                                  ADDRESSES: Direct all written comments                  be summarized and/or included in the
                                                  to Laurie Brimmer, Internal Revenue                                                                           Washington, DC 20224, or at (202) 317–
                                                                                                          request for OMB approval. All                         5864, or through the Internet at
                                                  Service, Room 6526, 1111 Constitution                   comments will become a matter of
                                                  Avenue NW., Washington, DC 20224.                                                                             Ralph.M.Terry@irs.gov.
                                                                                                          public record. Comments are invited on:
                                                  Requests for additional information or                  (a) Whether the collection of                         SUPPLEMENTARY INFORMATION:
                                                  copies of the form and instructions                     information is necessary for the proper                  Title: Application for Approval of
                                                  should be directed to Carolyn N. Brown                  performance of the functions of the                   Prototype Simplified Employee Pension
                                                  at Internal Revenue Service, Room 6526,                 agency, including whether the                         (SEP) or Savings Incentive Match Plan
                                                  1111 Constitution Avenue NW.,                           information shall have practical utility;             for Employees of Small Employers
                                                  Washington, DC 20224, or through the                    (b) the accuracy of the agency’s estimate             (SIMPLE IRA Plan).
                                                  internet at Carolyn.N.Brown@irs.gov.                    of the burden of the collection of                       OMB Number: 1545–0199.
                                                  SUPPLEMENTARY INFORMATION:                              information; (c) ways to enhance the                     Form Number: 5306–A.
                                                     Title: Application for Certificate of                quality, utility, and clarity of the                     Abstract: This form is used by banks,
                                                  Subordination of Federal Tax Lien and                   information to be collected; (d) ways to              credit unions, insurance companies, and
                                                  Application for Certificate of Discharge                minimize the burden of the collection of              trade or professional associations to
                                                  of Property from Federal Tax Lien.                      information on respondents, including                 apply for approval of a simplified
                                                     OMB Number: 1545–2174.                               through the use of automated collection               employee pension plan or a Savings
                                                     Form Number: 14134 and 14135.                        techniques or other forms of information              Incentive Match Plan to be used by
                                                     Abstract: The collection of                          technology; and (e) estimates of capital              more than one employer. The data
                                                  information is required by 26 CFR                       or start-up costs and costs of operation,             collected is used to determine if the
                                                  301.6325–1(b)(5) for consideration of                                                                         prototype plan submitted is an
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                                                                                                          maintenance, and purchase of services
                                                  the United States discharging property                  to provide information.                               approved plan.
                                                  from the federal tax lien and is required                                                                        Current Actions: Change to burden is
                                                                                                            Approved: March 21, 2017.                           because the organization that processes
                                                  by 26 CFR 301.6325–1(d)(4) for
                                                  consideration that the United States                    Laurie Brimmer,                                       5306–A has provided updated numbers
                                                  subordinate its interest in property. The               IRS Reports Clearance Officer.                        of actual filers.
                                                  information is investigated by                          [FR Doc. 2017–06234 Filed 3–28–17; 8:45 am]              Type of Review: Extension of a
                                                  Collection personnel in order that the                  BILLING CODE 4830–01–P                                currently approved collection.


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Document Created: 2017-03-29 01:14:54
Document Modified: 2017-03-29 01:14:54
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionNotices
ActionNotice and request for comments.
DatesWritten comments should be received on or before May 30, 2017 to be assured of consideration.
FR Citation82 FR 15557 

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