[Federal Register Volume 85, Number 27 (Monday, February 10, 2020)]
[Notices]
[Pages 7617-7618]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-02591]


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

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.

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

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 
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 April 10, 2020 
to be assured of consideration.

ADDRESSES: Direct all written comments to Dr. Philippe Thomas, 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 through the internet at 
[email protected].

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, and the 
revision of form 4422. Also, form 15056 was added 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: 2,500.
    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

[[Page 7618]]

technology; and (e) estimates of capital or start-up costs and costs of 
operation, maintenance, and purchase of services to provide 
information.

    Approved: February 3, 2020.
Philippe Thomas,
IRS Supervisory Tax Analyst.
[FR Doc. 2020-02591 Filed 2-7-20; 8:45 am]
 BILLING CODE 4830-01-P