[Federal Register Volume 84, Number 39 (Wednesday, February 27, 2019)]
[Notices]
[Pages 6464-6465]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-03335]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Form 5495--Request for Discharge From Personal 
Liability Under Internal Revenue Code Section 2204 or 6905

AGENCY: Departmental Offices, U.S. Department of the Treasury.

ACTION: Notice.

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SUMMARY: The Department of the Treasury will submit the following 
information collection requests to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, on or after the date of publication of this 
notice. The public is invited to submit comments on these requests.

[[Page 6465]]


DATES: Comments should be received on or before March 29, 2019 to be 
assured of consideration.

ADDRESSES: Send comments regarding the burden estimate, or any other 
aspect of the information collection, including suggestions for 
reducing the burden, to (1) Office of Information and Regulatory 
Affairs, Office of Management and Budget, Attention: Desk Officer for 
Treasury, New Executive Office Building, Room 10235, Washington, DC 
20503, or email at [email protected] and (2) Treasury PRA 
Clearance Officer, 1750 Pennsylvania Ave. NW, Suite 8100, Washington, 
DC 20220, or email at [email protected].

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Jennifer Quintana by emailing [email protected], calling 
(202) 622-0489, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION: 

Internal Revenue Service (IRS)

    Title: Form 5495--Request for Discharge from Personal Liability 
under Internal Revenue Code Section 2204 or 6905.
    OMB Control Number: 1545-0432.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Form 5495 provides guidance under sections 2204 and 
6905 for executors of estates and fiduciaries of decedent's trusts. The 
form, filed after regular filing of an Estate, Gift, or Income tax 
return for a decedent, is used by the executor or fiduciary to request 
discharge from personal liability for any deficiency for the tax and 
periods shown on the form.
    Form: 5495.
    Affected Public: Individuals and households.
    Estimated Number of Respondents: 1,800.
    Frequency of Response: On Occasion.
    Estimated Total Number of Annual Responses: 25,000.
    Estimated Time per Response: 12.26 hours.
    Estimated Total Annual Burden Hours: 306,500.

    Authority: 44 U.S.C. 3501 et seq.

    Dated: February 21, 2019.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2019-03335 Filed 2-26-19; 8:45 am]
 BILLING CODE 4830-01-P