Proposed Collection; Comment Request for Special Lien for Estate Taxes Deferred Under Section 6166 or 6166A., 21935-21936 [2020-08203]

Download as PDF Federal Register / Vol. 85, No. 76 / Monday, April 20, 2020 / Notices requested materials, information and, records publicly available under FOIA. Unless prohibited by law and to the extent permitted under the FOIA, contents of application and proposals submitted by successful applicants may be released in response to FOIA requests. Issued in Washington, DC, on April 14, 2020. Quintin Kendall, Deputy Administrator. BILLING CODE 4910–06–P DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committee Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. AGENCY: An open meeting of the Taxpayer Advocacy Panel’s Taxpayer Assistance Center Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. DATES: The meeting will be held Tuesday, May 12, 2020. FOR FURTHER INFORMATION CONTACT: Matthew O’Sullivan at 1–888–912–1227 or (510) 907–5274. SUPPLEMENTARY INFORMATION: Notice is hereby given pursuant to Section 10(a)(2) of the Federal Advisory Committee Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel’s Taxpayer Assistance Center Project Committee will be held Tuesday, May 12, 2020, at 1:00 p.m. Eastern Time. The public is invited to make oral comments or submit written statements for consideration. Due to limited time and structure of meeting, notification of intent to participate must be made with Matthew O’Sullivan. For more information please contact Matthew O’Sullivan at 1–888–912–1227 or (510) 907–5274, or write TAP Office, 1301 Clay Street, Oakland, CA 94612– 5217 or contact us at the website: http:// www.improveirs.org. The agenda will include various IRS issues. jbell on DSKJLSW7X2PROD with NOTICES SUMMARY: Dated: April 14, 2020. Kevin Brown, Acting Director, Taxpayer Advocacy Panel. BILLING CODE 4830–01–P VerDate Sep<11>2014 18:34 Apr 17, 2020 Jkt 250001 Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel’s Notices and Correspondence Project Committee Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. AGENCY: An open meeting of the Taxpayer Advocacy Panel’s Notices and Correspondence Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. DATES: The meeting will be held Wednesday, May 13, 2020. FOR FURTHER INFORMATION CONTACT: Robert Rosalia at 1–888–912–1227 or (718) 834–2203. SUPPLEMENTARY INFORMATION: Notice is hereby given pursuant to Section 10(a)(2) of the Federal Advisory Committee Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel’s Notices and Correspondence Project Committee will be held Wednesday, May 13, 2020, at 1:00 p.m. Eastern Time. The public is invited to make oral comments or submit written statements for consideration. Due to limited time and structure of meeting, notification of intent to participate must be made with Robert Rosalia. For more information please contact Robert Rosalia at 1–888– 912–1227 or (718) 834–2203, or write TAP Office, 2 Metrotech Center, 100 Myrtle Avenue, Brooklyn, NY 11201 or contact us at the website: http:// www.improveirs.org. The agenda will include various IRS issues. SUMMARY: [FR Doc. 2020–08226 Filed 4–17–20; 8:45 am] [FR Doc. 2020–08231 Filed 4–17–20; 8:45 am] DEPARTMENT OF THE TREASURY Dated: April 14, 2020. Kevin Brown, Acting Director, Taxpayer Advocacy Panel. [FR Doc. 2020–08233 Filed 4–17–20; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Special Lien for Estate Taxes Deferred Under Section 6166 or 6166A. Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: The Department of the Treasury, as part of its continuing effort SUMMARY: PO 00000 Frm 00114 Fmt 4703 Sfmt 4703 21935 to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104–13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning guidance related to the special lien for estate taxes deferred under section 6166 or 6166A. DATES: Written comments should be received on or before June 19, 2020 to be assured of consideration. ADDRESSES: Direct all written comments to Ronald J. Durbala, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the regulations should be directed to Rachel Martinen, (253)591– 6631 (not a toll-free number) at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at Rachel.Martinen@irs.gov. SUPPLEMENTARY INFORMATION: Title: Special Lien for Estate Taxes Deferred Under Section 6166 or 6166A. OMB Number: 1545–0757. Regulation Project Number: TD 7941. Abstract: Internal Revenue Code section 6324A 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 6324A(c). This guidance clarifies the procedures for complying with the statutory requirements. Current Actions: There is no change to this existing regulation. Type of Review: Renewal of a currently approved collection. Affected Public: Individuals or households, and business or other forprofit organizations. Estimated Number of Respondents: 500. Estimated Time per Respondent: 1 hour. Estimated Total Annual Burden Hours: 500. The following paragraph applies to all 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 if their E:\FR\FM\20APN1.SGM 20APN1 21936 Federal Register / Vol. 85, No. 76 / Monday, April 20, 2020 / Notices 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: April 13, 2020. Ronald J. Durbala, IRS Tax Analyst. AGENCY: Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel’s Toll-Free Phone Line Project Committee Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. AGENCY: An open meeting of the Taxpayer Advocacy Panel’s Toll-Free Phone Line Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. DATES: The meeting will be held Wednesday, May 13, 2020. FOR FURTHER INFORMATION CONTACT: Rosalind Matherne at 1–888–912–1227 or 202–317–4115. SUPPLEMENTARY INFORMATION: Notice is hereby given pursuant to Section 10(a)(2) of the Federal Advisory Committee Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Toll-Free Phone Line Project Committee will be held SUMMARY: Jkt 250001 [FR Doc. 2020–08234 Filed 4–17–20; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. [FR Doc. 2020–08235 Filed 4–17–20; 8:45 am] DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel’s Tax Forms and Publications Project Committee An open meeting of the Taxpayer Advocacy Panel’s Tax Forms and Publications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. DATES: The meeting will be held Wednesday, May 13, 2020. FOR FURTHER INFORMATION CONTACT: Fred Smith at 1–888–912–1227 or (202) 317– 3087. SUPPLEMENTARY INFORMATION: Notice is hereby given pursuant to Section 10(a)(2) of the Federal Advisory Committee Act, 5 U.S.C. App. (1988) that a meeting of the Taxpayer Advocacy Panel’s Tax Forms and Publications Project Committee will be held Wednesday, May 13, 2020, from 12:00 p.m. to 1:00 p.m. Eastern Time. The public is invited to make oral comments or submit written statements for consideration. Due to limited time and structure of meeting, notification of intent to participate must be made with Fred Smith. For more information please contact Fred Smith at 1–888– 912–1227 or (202) 317–3087, or write TAP Office, 1111 Constitution Ave. NW, Room 1509, Washington, DC 20224 or contact us at the website: http:// www.improveirs.org. PO 00000 Frm 00115 Fmt 4703 An open meeting of the Taxpayer Advocacy Panel’s Taxpayer Communications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. SUMMARY: BILLING CODE 4830–01–P SUMMARY: DEPARTMENT OF THE TREASURY jbell on DSKJLSW7X2PROD with NOTICES Dated: April 14, 2020. Kevin Brown, Acting Director, Taxpayer Advocacy Panel. Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. BILLING CODE 4830–01–P 18:34 Apr 17, 2020 Dated: April 14, 2020. Kevin Brown, Acting Director, Taxpayer Advocacy Panel. AGENCY: [FR Doc. 2020–08203 Filed 4–17–20; 8:45 am] VerDate Sep<11>2014 Wednesday, May 13, 2020 at 11:00 a.m. Eastern Time. The public is invited to make oral comments or submit written statements for consideration. Due to limited time and structure of meeting, notification of intent to participate must be made with Rosalind Matherne. For more information please contact Rosalind Matherne at 1–888–912–1227 or 202–317–4115, or write TAP Office, 1111 Constitution Ave. NW, Room 1509, Washington, DC 20224 or contact us at the website: http://www.improveirs.org. The agenda will include various IRS issues. Sfmt 9990 The meeting will be held Tuesday, May 12, 2020. DATES: FOR FURTHER INFORMATION CONTACT: Cedric Jeans at 1–888–912–1227 or 901– 707–3935. Notice is hereby given pursuant to Section 10(a)(2) of the Federal Advisory Committee Act, 5 U.S.C. App. (1988) that a meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee will be held Tuesday, May 12, 2020, at 12:00 p.m. Eastern Time. The public is invited to make oral comments or submit written statements for consideration. Due to limited time and structure of meeting, notification of intent to participate must be made with Cedric Jeans. For more information please contact Cedric Jeans at 1–888–912–1227 or 901–707–3935, or write TAP Office, 5333 Getwell Road, Memphis, TN 38118 or contact us at the website: http:// www.improveirs.org. The agenda will include various IRS issues. SUPPLEMENTARY INFORMATION: Dated: April 14, 2020. Kevin Brown, Acting Director, Taxpayer Advocacy Panel. [FR Doc. 2020–08232 Filed 4–17–20; 8:45 am] BILLING CODE 4830–01–P E:\FR\FM\20APN1.SGM 20APN1

Agencies

[Federal Register Volume 85, Number 76 (Monday, April 20, 2020)]
[Notices]
[Pages 21935-21936]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-08203]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Special Lien for Estate 
Taxes Deferred Under Section 6166 or 6166A.

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

-----------------------------------------------------------------------

SUMMARY: The Department of the Treasury, 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 proposed and/or continuing information collections, as required by 
the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 
guidance related to the special lien for estate taxes deferred under 
section 6166 or 6166A.

DATES: Written comments should be received on or before June 19, 2020 
to be assured of consideration.

ADDRESSES: Direct all written comments to Ronald J. Durbala, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the regulations should be directed to Rachel Martinen, 
(253)591-6631 (not a toll-free number) at Internal Revenue Service, 
Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or 
through the internet at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Special Lien for Estate Taxes Deferred Under Section 6166 or 
6166A.
    OMB Number: 1545-0757. Regulation Project Number: TD 7941.
    Abstract: Internal Revenue Code section 6324A 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 6324A(c). This guidance clarifies the 
procedures for complying with the statutory requirements.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Renewal of a currently approved collection.
    Affected Public: Individuals or households, and business or other 
for-profit organizations.
    Estimated Number of Respondents: 500.
    Estimated Time per Respondent: 1 hour.
    Estimated Total Annual Burden Hours: 500.
    The following paragraph applies to all 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 if their

[[Page 21936]]

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: April 13, 2020.
Ronald J. Durbala,
IRS Tax Analyst.
[FR Doc. 2020-08203 Filed 4-17-20; 8:45 am]
 BILLING CODE 4830-01-P