Form 4422-Application For Certificate Discharging Property Subject To Estate Tax Lien and Form 15056-Escrow Agreement

Forms and Documents

Document Name	Status
Form 15056 Escrow Agreement Form and Instruction	Modified
Form 4422 Application for Certificate Discharging Property Subject To Estate Tax Lien Form and Instruction	Modified
SS_1545-0328_sc_AG.docx Supporting Statement A	2023-08-16

IC Document Collections

IC ID	Document Title	Status
241084	Escrow Agreement Form and Instruction	Modified
129716	Application for Certificate Discharging Property Subject To Estate Tax Lien Form and Instruction	Modified

ICR Details

OMB Control No: 1545-0328	ICR Reference No: 202305-1545-020
Status: Received in OIRA	Previous ICR Reference No: 202002-1545-001
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 4422-Application For Certificate Discharging Property Subject To Estate Tax Lien and Form 15056-Escrow Agreement
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 08/30/2023

	Requested	Previously Approved
Expiration Date	36 Months From Approved	08/31/2023
Responses	1,020	2,500
Time Burden (Hours)	510	1,250
Cost Burden (Dollars)	0	0

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Abstract: Form 4422 is completed by either an executor, administrator, or other interested party for requesting release of any/all property of an estate from the Estate Tax Lien. It is used when property is being sold (for example a residence) and the title company needs a release of the estate tax lien to issue a title policy and close the sale of the property. The information is used to make a determination of the Government's lien interest in property. 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.

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Authorizing Statute(s): US Code: 26 USC 6325(c) Name of Law: Release of lien or discharge of property
   US Code: 26 USC 6324 Name of Law: Special lien for Estate Tax
  

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:
	88 FR 32286	05/19/2023
30-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 60012	08/30/2023
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

IC Title	Form No.	Form Name
Application for Certificate Discharging Property Subject To Estate Tax Lien	4422	Application for Certificate Discharging Property Subject to Estate Tax Lien
Escrow Agreement	15056	Escrow Agreement

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ICR Summary of Burden

	Total Request	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	1,020	2,500	0	0	-1,480	0
Annual Time Burden (Hours)	510	1,250	0	0	-740	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: Changes to the burden estimates of Form 4422 are due to the reduction in filers based on the most recent filing data, from 2000 to 1000 responses and reduction in burden hours from 1000 to 500. Changes to the burden estimates of Form 15056 are due to the reduction in filers based on the most recent filing data, from 500 to 20 and reduction in burden hours from 250 to 10. Overall, the total responses are 1020 and the total burden hours are 510.

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Annual Cost to Federal Government: $29,550

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? No

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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: 08/30/2023

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