Section 301.7245-3, Discharge of Liens; (TD 9410)

Forms and Documents

Document Name	Status
Form 14497 Section 301.7245-3, Discharge of Liens; (TD 9410) Form	Modified
26CFR301-7425-3.pdf Supplementary Document	2014-11-17
SuppStmnt (T.D.9410).doc Supporting Statement A	2014-11-17

IC Document Collections

IC ID	Document Title	Status
17455	Section 301.7245-3, Discharge of Liens; (TD 9410) Form	Modified

ICR Details

OMB Control No: 1545-0854	ICR Reference No: 201410-1545-003
Status: Historical Active	Previous ICR Reference No: 201108-1545-048
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Section 301.7245-3, Discharge of Liens; (TD 9410)
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: 03/05/2015
	Date Received in OIRA: 12/08/2014
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	03/31/2018	36 Months From Approved	03/31/2015
Responses	500	0	500
Time Burden (Hours)	3,833	0	200
Cost Burden (Dollars)	0	0	0

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Abstract: The Internal Revenue Service needs this information in processing a request to sell property of a tax lien at a non-judicial sale. This information will be used to determine the amount, if any, to which the tax lien attaches.

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Authorizing Statute(s): US Code: 26 USC 6343 Name of Law: Authority to release levy and return property
   US Code: 26 USC 7425 Name of Law: Discharge of liens
   US Code: 26 USC 7805 Name of Law: Rules and regulations
  

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:
	79 FR 27049	05/12/2014
30-day Notice:	Federal Register Citation:	Citation Date:
	79 FR 70933	11/28/2014
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
Section 301.7245-3, Discharge of Liens; (TD 9410)	14497, 14498	Notice of Nonjudicial Sale of Property ,   Application for Consent to Sale of Property

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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	500	0	0	0	0
Annual Time Burden (Hours)	3,833	200	0	3,633	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: We have added two new forms (Forms 14497 and 14498) to this collection and have changed the methodology used to estimate burden to more accurately reflect the time needed to complete and file each application. This change in calculating burden results in an overall burden estimate increase of 3,600 hours (200 hours to 3,833).

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Annual Cost to Federal Government: $0

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]? 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: 12/08/2014

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