TD 7941 (Final) - Special Lien for Estate Taxes Deferred Under Section 6166 or 6166A

Forms and Documents

Document Name	Status
Notice 2007-90.pdf Supplementary Document	2010-08-02
Supporting Statement.doc Supporting Statement A	2013-09-10

IC Document Collections

IC ID	Document Title	Status
17375	TD 7941(Final) - Special Lien for Estate Taxes Deferred Under Section 6166 or 6166A	Modified

ICR Details

OMB Control No: 1545-0757	ICR Reference No: 201309-1545-031
Status: Historical Active	Previous ICR Reference No: 201008-1545-003
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: TD 7941 (Final) - Special Lien for Estate Taxes Deferred Under Section 6166 or 6166A
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 02/20/2014
	Date Received in OIRA: 11/26/2013
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	02/28/2017	36 Months From Approved	02/28/2014
Responses	34,600	0	34,600
Time Burden (Hours)	8,650	0	8,650
Cost Burden (Dollars)	0	0	0

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Abstract: Section 632A permits the executor of a decedent's estate to elect a lien on section 6166 property in favor of the United States in lieu of a bond or personal liability if an election under section 6166 was made and the executor files an agreement under section 6323A(c).

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Authorizing Statute(s): US Code: 26 USC 6324A Name of Law: Special liens for estate and gift taxes
   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 6103 Name of Law: Confidentiality and Disclosure of Returns and Return Information
   PL: Pub.L. 94 - 455 2004(d)(1) Name of Law: Tax Reform Act of 1976
  

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:
	78 FR 20174	04/03/2013
30-day Notice:	Federal Register Citation:	Citation Date:
	78 FR 70411	11/25/2013
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
TD 7941(Final) - 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	34,600	34,600	0	0	0	0
Annual Time Burden (Hours)	8,650	8,650	0	0	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: No

Burden Reduction Due to:

Short Statement:

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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: 11/26/2013

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