Request for Discharge From Personal Liability Under Internal Revenue Code Section 2204 or 6905

Forms and Documents

Document Name	Status

No forms / supporting documents in this ICR. Check IC Document Collections.

IC Document Collections

IC ID	Document Title	Status
129915	Request for Discharge From Personal Liability Under Internal Revenue Code Section 2204 or 6905	Modified

ICR Details

OMB Control No: 1545-0432	ICR Reference No: 200811-1545-019
Status: Historical Active	Previous ICR Reference No: 198109-1545-012
Agency/Subagency: TREAS/IRS	Agency Tracking No: Approval needed by 12/3/2008
Title: Request for Discharge From Personal Liability Under Internal Revenue Code Section 2204 or 6905
Type of Information Collection: Reinstatement with change of a previously approved collection	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 12/31/2008
OIRA Conclusion Action: Approved without change	Conclusion Date: 01/08/2009
	Date Received in OIRA: 12/30/2008
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	07/31/2009	6 Months From Approved
Responses	25,000	0	0
Time Burden (Hours)	306,500	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: Form 5495 provides guidance under sections 2204 and 6905 for executors of estates and fiduciaries of decedent’s trusts. The form, filed after regular filing of an Estate, Gift, or Income tax return for a decedent, is used by the executor or fiduciary to request discharge from personal liability for any deficiency for the tax and periods shown on the form.

Emergency Justfication: This form has been recently assigned to the Tax Forms and Publications division. Prior to this assignment, this form was placed into the historic archives of IRS documents. Taxpayers were not previously provided a structured form to request the discharge from personal liability. As a result of taxpayer needs, this was has been reinstated. The demand and urgency for this form by the taxpayers will prevent the IRS from waiting through the normal OMB approval processing time. We plan to issue a federal register notice to solicit comments on the burden estimates in January. But, this form has been assigned a release date of 12/5/2008.

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Authorizing Statute(s): US Code: 26 USC 2204 Name of Law: Discharge of fiduciary from personal liability
   US Code: 26 USC 6905 Name of Law: Discharge of executor from personal liability fordecedent's income and gift taxes
  

Citations for New Statutory Requirements: US Code: 26 USC 2204 Name of Law: Discharge of fiduciary from personal liability
US Code: 26 USC 6905 Name of Law: Discharge of executor from personal liability fordecedent's income and gift taxes

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking
	Other Documents for OIRA Review

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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
Request for Discharge From Personal Liability Under Internal Revenue Code Section 2204 or 6905	5495

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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	25,000	0	10,000	0	13,200	1,800
Annual Time Burden (Hours)	306,500	0	105,000	0	200,600	900
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 in the total burden hours requested are a result of the different methodology being used to estimate burden. This form was previously assigned to a different office and the methodology used did not account for taxpayer knowledge or awareness of the Internal Revenue Code. Based on potential users of this form we believe the previous estimate did not account for all users as listed in the Code.

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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]? 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)? Uncollected

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: 12/30/2008

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