Application For Certificate Discharging Property Subject To Estate Tax Lien

Forms and Documents

Document Name	Status
Form 4422 Application for Certificate Discharging Property Subject To Estate Tax Lien Form and Instruction	Modified
Supporting Statement 1545-0328 Form 4422.doc Supporting Statement A	2016-09-07

IC Document Collections

IC ID	Document Title	Status
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: 201608-1545-026
Status: Historical Active	Previous ICR Reference No: 198108-1545-116
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Application For Certificate Discharging Property Subject To Estate Tax Lien
Type of Information Collection: Reinstatement with change of a previously approved collection	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 09/30/2016
OIRA Conclusion Action: Approved without change	Conclusion Date: 09/15/2016
	Date Received in OIRA: 09/12/2016
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	03/31/2017	6 Months From Approved
Responses	3,000	0	0
Time Burden (Hours)	1,500	0	0
Cost Burden (Dollars)	0	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.

Emergency Justfication: 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 and the title company needs a release of the estate tax lien to issue a title policy and close the sale of the property. There is a time sensitive processing period imposed on the Internal Revenue Service (IRS). There was an urgent need to expedite and streamline the process in order to meet the needs of the taxpayers and fulfill the imposed processing period. In an effort to do so, all application packages will be sent to and processed by one centralized office. The revisions to the form are to provide the new IRS address when forwarding the application package. The IRS posted the new address on IRS.gov in the interim; however, applications are still being sent to the addresses on the form, which is causing public harm. The agency is requesting an emergency clearance in order to release the new form and significantly reduce burden to estate administrators, title companies, and buyers.

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Authorizing Statute(s): US Code: 26 USC 6325(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: 1

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

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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	3,000	0	0	-101,000	0	104,000
Annual Time Burden (Hours)	1,500	0	0	-50,500	0	52,000
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: Miscellaneous Actions

Short Statement: The initial burden estimates before the form was put into use were significantly over estimated. Since that time, the agency has based its estimated number of responses by the most recent filing data. The new estimated annual number of responses is 3,000 which reduces the overall annual time burden by 50,500 hours. There have been no significant changes to the form or instructions that create a change in burden hours.

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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: 09/12/2016

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