Proposed Collection; Comment Request for Form 706-CE, 1532 [2019-00881]

Agencies

• Internal Revenue Service
• DEPARTMENT OF THE TREASURY

[Federal Register Volume 84, Number 23 (Monday, February 4, 2019)]
[Notices]
[Page 1532]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-00881]



[[Page 1532]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 706-CE

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service, as part of its continuing effort 
to reduce paperwork and respondent burden, invites the general public 
and other Federal agencies to take this opportunity to comment on 
information collections, as required by the Paperwork Reduction Act of 
1995. Currently, the IRS is soliciting comments concerning Form 706-CE, 
Certificate of Payment of Foreign Death Tax.

DATES: Written comments should be received on or before April 5, 2019 
to be assured of consideration.

ADDRESSES: Direct all written comments to Laurie Brimmer, Internal 
Revenue Service, Room 6529, 1111 Constitution Avenue NW, Washington, DC 
20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Charles G. 
Daniel at (202) 317-5754, at Internal Revenue Service, Room 6529, 1111 
Constitution Avenue NW, Washington, DC 20224, or through the internet 
at Charles.G.Daniel@irs.gov.

SUPPLEMENTARY INFORMATION: 
    Title: Certificate of Payment of Foreign Death Tax.
    OMB Number: 1545-0260.
    Form Number: 706-CE.
    Abstract: Form 706-CE is used by the executors of estates to 
certify that foreign death taxes have been paid so that the estate may 
claim the foreign death tax credit allowed by Internal Revenue Code 
section 2014. The information is used by IRS to verify that the proper 
credit has been claimed.
    Current Actions: There are no changes being made to the form at 
this time.
    Type of Review: Extension of a previously approved collection.
    Affected Public: Individual or households.
    Estimated Number of Responses: 2,250.
    Estimated Time per Response: 1 hour, 44 minutes.
    Estimated Total Annual Burden Hours: 3,870 hours.
    The following paragraph applies to all of the collections of 
information covered by this notice:
    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless the collection of 
information displays a valid OMB control number. Books or records 
relating to a collection of information must be retained as long as 
their contents may become material in the administration of any 
internal revenue law. Generally, tax returns and tax return information 
are confidential, as required by 26 U.S.C. 6103.
    Request for Comments: Comments submitted in response to this notice 
will be summarized and/or included in the request for OMB approval. All 
comments will become a matter of public record. Comments are invited 
on: (a) Whether the collection of information is necessary for the 
proper performance of the functions of the agency, including whether 
the information shall have practical utility; (b) the accuracy of the 
agency's estimate of the burden of the collection of information; (c) 
ways to enhance the quality, utility, and clarity of the information to 
be collected; (d) ways to minimize the burden of the collection of 
information on respondents, including through the use of automated 
collection techniques or other forms of information technology; and (e) 
estimates of capital or start-up costs and costs of operation, 
maintenance, and purchase of services to provide information.

    Approved: January 29, 2019.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2019-00881 Filed 2-1-19; 8:45 am]
 BILLING CODE 4830-01-P