Notice of Election of an Agreement to Special Lien Under Internal Revenue Code Section 6324A and Regulations

Forms and Documents

Document	Type	Status	Availability
Form Form 13925 Form 13925, Notice of Election of and Agreement To Special Lien Under Internal Revenue Code Section 6324A and Regulations	Form and Instruction	Modified	Available
OMB Expiration.docx	Supplementary Document	Uploaded 2015-09-25	Available
Supporting_Statement[3].doc	Supporting Statement A	Uploaded 2015-09-25	Available

IC Document Collections

IC ID	Collection	Type	Status	Form
203861	Treasury Decision 7941--Special lien for estate taxes deferred under section 6166 or 6166A		Removed
184219	Form 13925, Notice of Election of and Agreement To Special Lien Under Internal Revenue Code Section 6324A and Regulations	Form and Instruction	Modified

ICR Details

OMB Control No: 1545-2109	ICR Reference No: 201509-1545-046
Status: Historical Active	Previous ICR Reference No: 201207-1545-009
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Notice of Election of an Agreement to Special Lien Under Internal Revenue Code Section 6324A and Regulations
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: 12/21/2015
	Date Received in OIRA: 10/30/2015
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2018	36 Months From Approved	12/31/2015
Responses	500	0	510
Time Burden (Hours)	500	0	510
Cost Burden (Dollars)	0	0	0

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Abstract: Under IRC section 6166, an estate may elect to pay the estate tax in installments over 14 years if certain conditions are met. If the IRS determines that the government's interest in collecting estate tax is sufficiently at risk, it may require the estate provide a bond. Alternatively, the executor may elect to provide a lien in lieu of bond. Under section 6324A(c) and the regulations there under (OMB 1545-0757), to make this election the executor must submit a lien agreement to the IRS. Form 13925 is a form lien agreement that executors may use for this purpose.

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Authorizing Statute(s): 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
   US Code: 26 USC 6324A(c) Name of Law: Agreement
  

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:
	80 FR 44424	07/27/2015
30-day Notice:	Federal Register Citation:	Citation Date:
	80 FR 66972	10/30/2015
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
Form 13925, Notice of Election of and Agreement To Special Lien Under Internal Revenue Code Section 6324A and Regulations	Form 13925	Notice of Election and Agreement to Special Lien Under Internal Revenue Code Section 6324A and Regulations
Treasury Decision 7941--Special lien for estate taxes deferred under section 6166 or 6166A

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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	510	0	-10	0	0
Annual Time Burden (Hours)	500	510	0	-10	0	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: Yes

Burden Reduction Due to: Cutting Redundancy

Short Statement: Burden associated with the regulations (TD 7941) is being reported under 1545-0757. The agency has removed the burden associated with the regulations to reduce redundancy and duplicate reporting. The removal of the regulation burden results in a 10 hour decrease in the total burden previously approved by OMB.

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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: 10/30/2015

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