83 FR 26148 - Proposed Collection; Comment Request for Form 4422 and Form 15056

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 83, Issue 108 (June 5, 2018)

Page Range		26148-26149
FR Document		2018-12028

The Internal Revenue Service, 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. The IRS is soliciting comments concerning Form 4422, Application for Certificate Discharging Property Subject to Estate Tax Lien and Form 15056, Escrow Agreement for Estates.

Federal Register, Volume 83 Issue 108 (Tuesday, June 5, 2018)

[Federal Register Volume 83, Number 108 (Tuesday, June 5, 2018)]
[Notices]
[Pages 26148-26149]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-12028]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 4422 and Form 15056

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service, 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. The IRS is soliciting comments 
concerning Form 4422, Application for Certificate Discharging Property 
Subject to Estate Tax Lien and Form 15056, Escrow Agreement for 
Estates.

DATES: Written comments should be received on or before August 6, 2018 
to be assured of consideration.

ADDRESSES: Direct all written comments to Roberto Mora-Figueroa, 
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, 
Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the forms and instructions should be directed to Sara 
Covington at Internal Revenue Service, Room 6526, 1111 Constitution 
Avenue NW, Washington, DC 20224, or at (202) 317-6038 or through the 
internet at Sara.L.Covington@irs.gov.

SUPPLEMENTARY INFORMATION:
    Titles: Form 4422--Application for Certificate Discharging Property 
Subject to Estate Tax Lien and Form 15056--Escrow Agreement for 
Estates.
    OMB Number: 1545-0328.
    Form Numbers: 4422 and 15056.
    Abstract: Form 4422 is completed by either an executor, 
administrator, or other interested party for requesting release of any 
or all property of an estate from the Estate Tax Lien. Form 15056 is a 
contractual agreement between three parties (the IRS, taxpayer and 
escrow agent) to hold funds from property sales subject to the federal 
estate tax lien. The only information it requires is a quarterly 
statement reflecting the balance in the escrow account as proof that 
the funds are being held in accordance with the agreement.
    Current Actions: There are changes in the paperwork burden 
previously approved by OMB, due to the reduction of filers, revision of 
form 4422 that

[[Page 26149]]

resulted in reduction of burden hours and adding a new form 15056 to 
this collection.
    Type of Review: Revision 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: 2500.
    Estimated Time per Respondent: 30 minutes.
    Estimated Total Annual Burden Hours: 1,250.
    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: May 22, 2018.
Roberto Mora-Figueroa,
IRS Supervisory Tax Analyst.
[FR Doc. 2018-12028 Filed 6-4-18; 8:45 am]
 BILLING CODE 4830-01-P

26148 Federal Register / Vol. 83, No. 108 / Tuesday, June 5, 2018 / Notices

minimum thickness of Thermo-lag 330– IV. Revisions to the List of Thermal DEPARTMENT OF THE TREASURY
30 Subliming Compound. Next, apply Protection Systems Excepted From Test
0.013 cm (5 mils) of Thermo-lag Topcoat Verification Internal Revenue Service
350–3.
• System Application 03 (28): Apply Given that this list was last published Proposed Collection; Comment
2.54 cm (1.0 inch) minimum thickness in the Federal Register on May 13, Request for Form 4422 and Form
of polyurethane foam then an 11-gauge 1993, (Notice No. 93–12; 58 FR 28436), 15056
steel jacket, then apply 0.010 cm (4 PHMSA and FRA anticipate that AGENCY: Internal Revenue Service (IRS),
mils) minimum thickness of Thermo-lag changes have inevitably occurred since Treasury.
Primer 351–3 to the tank jacket, and its most recent publication—including
ACTION: Notice and request for
then apply 0.457 cm (180 mils) the potential that companies on the list
comments.
minimum thickness of Thermo-lag 330– have moved, changed tradenames,
30 Subliming Compound. Next, apply closed, merged with other companies, or SUMMARY: The Internal Revenue Service,
0.013 cm (5 mils) of Thermo-lag Topcoat have been purchased by other as part of its continuing effort to reduce
350–3. companies. Therefore, PHMSA is paperwork and respondent burden,
providing stakeholders with the invites the general public and other
D. Thermo-Lag 440 Subliming Material
opportunity to comment on and request Federal agencies to take this
System
revisions to the current list of thermal opportunity to comment on proposed
System Application 01: Apply 0.013 protection systems excepted from test and/or continuing information
cm (5 mils) of Thermo-lag 351–176 verification. This notice is not a collections, as required by the
Primer to the tank surface, then apply solicitation for systems not identified on Paperwork Reduction Act of 1995. The
0.419 cm (165 mils) of Thermo-lag 440 the list. Any proposed revisions IRS is soliciting comments concerning
Subliming Material to the surface. Next, submitted in response to this notice Form 4422, Application for Certificate
apply 0.005 cm (2 mils) of Thermo-lag must meet the criteria for revision in Discharging Property Subject to Estate
350–31 Topcoat. this section. Tax Lien and Form 15056, Escrow
12. United States Gypsum Company, For revisions to entries on the list: Agreement for Estates.
Chicago, Illinois DATES: Written comments should be
• Persons requesting only a received on or before August 6, 2018 to
A. Thermafiber Tank Car Fire Proofing tradename change must submit be assured of consideration.
information that the revision or change
• System Application 01 (11): Apply ADDRESSES: Direct all written comments
is not a new thermal protection system.
2.54 cm (1.0 inch) minimum thickness to Roberto Mora-Figueroa, Internal
Persons requesting further changes must
of Thermafiber Tank Car Fire proofing Revenue Service, Room 6526, 1111
submit a certification statement or test
(density ≥112.1 kg/m3 (7 lbs/ft3)), then Constitution Avenue NW, Washington,
data and technical specifications
an 11-gauge steel jacket. DC 20224.
demonstrating that the physical
• System Application 02 (20): (<288 FOR FURTHER INFORMATION CONTACT:
properties of the system have not
°C) Apply 2.54 cm (1.0 inch) minimum Requests for additional information or
changed. (See ADDRESSES and FOR
thickness of Thermafiber Tank Car Fire copies of the forms and instructions
FURTHER INFORMATION CONTACT.)
proofing (density >112.1 kg/m3 (7 lbs/ should be directed to Sara Covington at
ft3)), with a foil scrim polyethylene PHMSA and FRA will evaluate the Internal Revenue Service, Room 6526,
facing, then apply 10.16 cm (4.0 inches) revisions and comments received in 1111 Constitution Avenue NW,
of glass fiber compressed to 7.62 cm (3.0 response to this notice, including Washington, DC 20224, or at (202) 317–
inches), and then an 11-gauge steel review of certification statements, test 6038 or through the internet at
jacket. data, and technical specifications Sara.L.Covington@irs.gov.
• System Application 03 (26): (<288 demonstrating the system is compliance SUPPLEMENTARY INFORMATION:
°C) Apply 2.54 cm (1.0 inch) minimum with appendix B to 49 CFR part 179. Titles: Form 4422—Application for
thickness of Thermafiber Tank Car Fire Once all comments have been Certificate Discharging Property Subject
proofing (density >112.1 kg/m3 (7 lbs/ evaluated, PHMSA will publish a to Estate Tax Lien and Form 15056—
ft3)), with a foil scrim polyethylene follow-up notice in the Federal Register Escrow Agreement for Estates.
facing, then apply 2.54 cm (1.0 inch) to provide the most up-to-date list of OMB Number: 1545–0328.
minimum thickness polyurethane facing thermal protection systems excepted Form Numbers: 4422 and 15056.
followed by 2.54 cm (1.0 inch) from test verification, including any Abstract: Form 4422 is completed by
minimum thickness polyurethane foam, revised entries. PHMSA will continue to either an executor, administrator, or
and then an 11-gauge steel jacket. maintain the list of thermal protection other interested party for requesting
• System Application 04: (<288 °C) systems in the PHMSA Records Center release of any or all property of an estate
Apply 2.54 cm (1.0 inch) minimum and will also post a copy of the list to from the Estate Tax Lien. Form 15056 is
thickness of Thermafiber Tank Car Fire our website at http:// a contractual agreement between three
proofing (density ≥112.1 kg/m3 (7 lbs/ www.phmsa.dot.gov, where future parties (the IRS, taxpayer and escrow
ft3)), then apply 8.89 cm (3.5 inches) additions and revisions will be agent) to hold funds from property sales
glass fiber insulation compressed to 7.62 published. subject to the federal estate tax lien. The
cm (3.0 inches) and then an 11-gauge only information it requires is a
Signed in Washington, DC, on May 24,
steel jacket. quarterly statement reflecting the
amozie on DSK3GDR082PROD with NOTICES1

2018.
balance in the escrow account as proof
B. Inswool HP William S. Schoonover, that the funds are being held in
System Application 01: (<288 °C) Associate Administrator for Hazardous accordance with the agreement.
Apply 3.81 cm (1.5 inch) minimum Materials Safety, Pipeline and Hazardous Current Actions: There are changes in
thickness of INSWOOL HP ceramic fiber Materials Safety Administration. the paperwork burden previously
blanket (density <80.1 kg/m3 (5 lbs/ft3)), [FR Doc. 2018–11988 Filed 6–4–18; 8:45 am] approved by OMB, due to the reduction
then an 11-gauge steel jacket. BILLING CODE 4910–60–P of filers, revision of form 4422 that

VerDate Sep<11>2014 20:19 Jun 04, 2018 Jkt 241001 PO 00000 Frm 00154 Fmt 4703 Sfmt 4703 E:\FR\FM\05JNN1.SGM 05JNN1

Document Created: 2018-11-02 11:46:42
Document Modified: 2018-11-02 11:46:42

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 August 6, 2018 to be assured of consideration.
Contact		Requests for additional information or copies of the forms and instructions should be directed to Sara Covington at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or at (202) 317-6038 or through the internet at [email protected]
FR Citation		83 FR 26148

83 FR 26148 - Proposed Collection; Comment Request for Form 4422 and Form 15056

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 83, Issue 108 (June 5, 2018)

DEPARTMENT OF THE TREASURY
Internal Revenue Service