Special Lien for Estate Taxes Deferred Under Section 6166 or 6166A

Forms and Documents

Document Name	Status
Form 13925 Special Lien for Estate Taxes Deferred Under Section 6166 or 6166A Form and Instruction	Modified
Notice 2007-90.pdf Supplementary Document	2010-08-02
2017-08-30 SS 1545-0757r.doc Supporting Statement A	2017-08-30

IC Document Collections

IC ID	Document Title	Status
17375	Special Lien for Estate Taxes Deferred Under Section 6166 or 6166A Form and Instruction	Modified

ICR Details

OMB Control No: 1545-0757	ICR Reference No: 201701-1545-014
Status: Historical Active	Previous ICR Reference No: 201309-1545-031
Agency/Subagency: TREAS/IRS	Agency Tracking No: under review
Title: Special Lien for Estate Taxes Deferred Under Section 6166 or 6166A
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 09/27/2017
	Date Received in OIRA: 02/27/2017
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	09/30/2020	36 Months From Approved	09/30/2017
Responses	500	0	34,600
Time Burden (Hours)	500	0	8,650
Cost Burden (Dollars)	0	0	0

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Abstract: 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 6323A(c). Form 13925 lists the information required in Regulation section 301.6324A-1(b)(1) and was drafted to help taxpayers file liens that will be valid under section 6324A and the regulations.

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Authorizing Statute(s): US Code: 26 USC 6324A Name of Law: Special liens for estate and gift taxes
   US Code: 26 USC 6166 Name of Law: Extension of time for payment of estate tax where estate consists largely of interest in closely hel
   PL: Pub.L. 94 - 455 2004(d)(1) Name of Law: Tax Reform Act of 1976
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	81 FR 81243	11/17/2016
30-day Notice:	Federal Register Citation:	Citation Date:
	82 FR 12026	02/27/2017
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Special Lien for Estate Taxes Deferred Under Section 6166 or 6166A	13925	IRC Section 6324A Lien Agreement Form

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	500	34,600	0	0	-34,100	0
Annual Time Burden (Hours)	500	8,650	0	0	-8,150	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: There has been a decrease in the estimated number of responses and total annual burden hours, and an increase in the time estimate per response. The number of responses is based on the agencies most recent filings of form 13925 (500 responses/respondents). Form 13925 was added as an instrument to this ICR in effort to reduce duplicate reporting (the form was previously reported under OMB Control Number 1545-2109). With the development of the form, the agency recognized that the time to comply with the regulation and complete the form would take approximately 1 hour versus the original estimate of 15 minutes. The agency took into consideration the time to glean information from Form 706 and the current appraisal or valuation documentation which resulted in the time per response increase. The new decreased estimate of 500 responses (based on previous year filings) and the 1 hour time per response (increase of 45 minutes) results in an overall decrease of 8150 total hours for this collection of information (from 8,650 to 500 hours).

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Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 02/27/2017

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