[Federal Register Volume 75, Number 105 (Wednesday, June 2, 2010)]
[Notices]
[Pages 30905-30906]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-13241]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

[LR-209-76]


Proposed Collection; Comment Request for Regulation Project

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, Public Law 104-13 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning an 
existing final regulation, LR-209-76 (TD 7941), Special Lien for Estate 
Taxes Deferred Under Section 6166 or 6166A (Section 301.6324A-1). 
Notice 2007-90 provides additional guidance.

DATES: Written comments should be received on or before August 2, 2010 
to be assured of consideration.

[[Page 30906]]


ADDRESSES: Direct all written comments to Gerald Shields, 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 should be directed to Elaine Christophe, 
(202) 622-3179, or at Internal Revenue Service, Room 6129, 1111 
Constitution Avenue, NW., Washington, DC 20224, or through the 
Internet, at [email protected].

SUPPLEMENTARY INFORMATION:
    Title: Special Lien for Estate Taxes Deferred Under Section 6166 or 
6166A.
    OMB Number: 1545-0757.
    Regulation Project Number: LR-209-76 (T.D. 7941).
    Abstract: Internal Revenue Code section 6324A permits the executor 
of a decedent's estate to elect a lien on section 6166 property in 
favor of the United States in lieu of a bond or personal liability if 
an election under section 6166 was made and the executor files an 
agreement under section 6324A(c). This regulation clarifies the 
procedures for complying with the statutory requirements. Notice 2007-
90 provides additional guidance.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, and Business or other 
for-profit organizations.
    Estimated Number of Respondents: 34,600.
    Estimated Time per Respondent: 15 minutes.
    Estimated Total Annual Burden Hours: 8,650.
    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 25, 2010.
Gerald Shields,
IRS Reports Clearance Officer.
[FR Doc. 2010-13241 Filed 6-1-10; 8:45 am]
BILLING CODE 4830-01-P