Form 14134, Application for Certificate of Subordination of Federal Tax Lien, and Form 14135, Application for Certificate of Discharge of Property from Federal Tax Lien.

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 14135 14135 - Application for Certificate of Discharge of Property from Federal Tax Lien	Form	New	Repair queued
Form 14134 Form 14134 - Application for Certificate of Subordination of Federal Tax Lien	Form	New	Available
783-784 Code of Fed Regs.doc	Supplementary Document	Uploaded 2010-05-04	Available
Chief Counsel-Privacy Act Notice(s) Discharge-Subordination.doc	Supplementary Document	Uploaded 2010-05-04	Available
ombat2.doc	Supplementary Document	Uploaded 2010-04-16	Available
Supporting Statement.pdf	Supporting Statement A	Uploaded 2010-05-04	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
192596	14135 - Application for Certificate of Discharge of Property from Federal Tax Lien	Form	New
192595	Form 14134 - Application for Certificate of Subordination of Federal Tax Lien	Form	New

ICR Details

OMB Control No: 1545-2174	ICR Reference No: 201004-1545-026
Status: Historical Active	Previous ICR Reference No:
Agency/Subagency: TREAS/IRS	Agency Tracking No: Request approval by 6/15/2010
Title: Form 14134, Application for Certificate of Subordination of Federal Tax Lien, and Form 14135, Application for Certificate of Discharge of Property from Federal Tax Lien.
Type of Information Collection: Existing collection in use without an OMB Control Number	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 06/15/2010
OIRA Conclusion Action: Approved without change	Conclusion Date: 05/16/2010
	Date Received in OIRA: 05/07/2010
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2010	6 Months From Approved
Responses	10,362	0	0
Time Burden (Hours)	22,665	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: The collection of information is required by 26 CFR 301.6325-1(b)(5) for consideration of the United States discharging property from the federal tax lien and is required by 26 CFR 301.6325-1(d)(4) for consideration that the United States subordinate its interest in property. These forms will provide guidance to ensure proper documentation is submitted to the Agency.

Emergency Justfication: Publication 783 provides instructions to taxpayers, taxpayer representatives, and third parties claiming ownership of property on the documentation IRS needs to determine if a certificate of discharge from federal tax lien should be issued. Form 14135 has been developed to provide applicant proper guidance in submitting the correct information to request discharge of the federal lien. Publication 784 provides instructions on the information IRS needs to determine if a Certificate of Subordination of Federal Tax Lien should be issued. Form 14134 has been developed to provide applicants proper guidance to determine if a Certificate of Subordination of Federal Tax Lien should be issued. We will also issue a new 60-day FRN once the forms are released to the public. Taxpayers must receive the guidance outlined in these documents as soon as possible. Current methods of educating the public have resulted in inaccurate requests and additional time and resources to correct the mistakes. Failure to submit these forms could result in an adverse financial impact on the taxpaying public and hinder the mission of the IRS. Our goal is to make these forms available as quickly as possible but have created a target date of June 15th. Thus, we are requesting an emergency Paperwork Reduction Act review by June 15, 2010.

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Authorizing Statute(s): US Code: 26 USC 6325(b) & (c) Name of Law: Release of lien or discharge of property
  

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

Did the Agency receive public comments on this ICR? No

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

table that charts list of burden

IC Title	Form No.	Form Name
Form 14134 - Application for Certificate of Subordination of Federal Tax Lien	14134	Application for Certificate of Subordination of Federal Tax Lien
14135 - Application for Certificate of Discharge of Property from Federal Tax Lien	14135	Application for Certificate of Discharge of Property from Federal Tax Lien

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ICR Summary of Burden

table that charts list 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	10,362	0	0	10,362	0	0
Annual Time Burden (Hours)	22,665	0	0	22,665	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

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

Burden Reduction Due to:

Short Statement: Publication 783 (provides instructions to taxpayers, taxpayer representatives, and third parties claiming ownership of property on the documentation IRS needs to determine if a certificate of discharge from federal tax lien should be issued. Form 14135 has been developed to provide applicant proper guidance in submitting the correct information to request discharge of the federal lien. Publication 784 provides instructions on the information IRS needs to determine if a Certificate of Subordination of Federal Tax Lien should be issued. Form 14134 has been developed to provide applicants proper guidance to determine if a Certificate of Subordination of Federal Tax Lien should be issued. The creation of these two new forms will result in a total estimated increase of 10,362 responses and 22,665 burden hours.

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Annual Cost to Federal Government: $2,422,053

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

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Uncollected

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

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: 05/07/2010

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