[Federal Register Volume 85, Number 76 (Monday, April 20, 2020)]
[Notices]
[Pages 21935-21936]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-08203]


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

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Special Lien for Estate 
Taxes Deferred Under Section 6166 or 6166A.

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, Public Law 104-13 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 
guidance related to the special lien for estate taxes deferred under 
section 6166 or 6166A.

DATES: Written comments should be received on or before June 19, 2020 
to be assured of consideration.

ADDRESSES: Direct all written comments to Ronald J. Durbala, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the regulations should be directed to Rachel Martinen, 
(253)591-6631 (not a toll-free number) at Internal Revenue Service, 
Room 6526, 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: TD 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 guidance clarifies the 
procedures for complying with the statutory requirements.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Renewal of a currently approved collection.
    Affected Public: Individuals or households, and business or other 
for-profit organizations.
    Estimated Number of Respondents: 500.
    Estimated Time per Respondent: 1 hour.
    Estimated Total Annual Burden Hours: 500.
    The following paragraph applies to all 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 if their

[[Page 21936]]

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: April 13, 2020.
Ronald J. Durbala,
IRS Tax Analyst.
[FR Doc. 2020-08203 Filed 4-17-20; 8:45 am]
 BILLING CODE 4830-01-P