[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