Proposed Collection; Requesting Comments on Forms 14134 and 14135, 75373 [2023-24155]
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Federal Register / Vol. 88, No. 211 / Thursday, November 2, 2023 / Notices
request a determination letter for a
multiple employer plan.
Current Actions: There are changes to
the existing collection. The form was
revised to eliminate features of the
determination letter program that are of
limited utility to plan sponsors in
comparison with the burdens they
impose. The form was also revised to
enable electronic submission on
Pay.gov.
Type of Review: Revision of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Responses:
100,000.
Estimated Time per Respondent: 31
hours, 29 minutes.
Estimated Total Annual Burden
Hours: 3,151,000.
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: October 27, 2023.
Jon R. Callahan,
Senior Tax Analyst.
[FR Doc. 2023–24158 Filed 11–1–23; 8:45 am]
BILLING CODE 4830–01–P
VerDate Sep<11>2014
16:32 Nov 01, 2023
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Requesting
Comments on Forms 14134 and 14135
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
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 proposed and/or
continuing information collections, as
required by the Paperwork Reduction
Act of 1995. The IRS is soliciting
comments concerning Form 14134,
Application for Certificate of
Subordination of Federal Tax Lien, and
Form 14135, Application for Certificate
of Discharge of Property from Federal
Tax Lien.
DATES: Written comments should be
received on or before January 2, 2024 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Andres Garcia, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
by email to pra.comments@irs.gov.
Include OMB Control No. 1545–2174 in
the subject line of the message.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of this collection should be
directed to Jon Callahan, (737) 800–
7639, at Internal Revenue Service, Room
6526, 1111 Constitution Avenue NW,
Washington, DC 20224, or through the
internet at jon.r.callahan@irs.gov.
SUPPLEMENTARY INFORMATION: The IRS is
currently seeking comments concerning
the following information collection
tools, reporting, and record-keeping
requirements:
Title: Discharge from or
Subordination of Federal Lax Lien.
OMB Number: 1545–2174.
Form Number: Forms 14134 and
14135.
Abstract: Form 14134 is used to apply
for a Certificate of Subordination under
Internal Revenue Code (IRC) sections
6325(d)(1) and 6325(d)(2) to allow a
named creditor to move their junior
creditor position ahead of the United
States’ position for the property named
in the certificate. Form 14135 is used to
apply for a Certificate of Discharge
under IRC section 6325(b) to remove the
United States’ lien from the property
named in the certificate.
Current Actions: There is no change to
the existing collection.
SUMMARY:
PO 00000
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75373
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, Business or other for-profit,
Not-for-profit institutions, Farms,
Federal Government, State, Local, or
Tribal Government.
Estimated Number of Responses:
10,362.
Estimated Time per Respondent: 2
hours, 11 minutes.
Estimated Total Annual Burden
Hours: 22,665.
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: October 27, 2023.
Jon R. Callahan,
Senior Tax Analyst.
[FR Doc. 2023–24155 Filed 11–1–23; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Requesting
Comments on Form 15320
Internal Revenue Service (IRS),
Treasury.
AGENCY:
E:\FR\FM\02NON1.SGM
02NON1
]]>Agencies
[Federal Register Volume 88, Number 211 (Thursday, November 2, 2023)]
[Notices]
[Page 75373]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-24155]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Requesting Comments on Forms 14134 and 14135
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
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
proposed and/or continuing information collections, as required by the
Paperwork Reduction Act of 1995. The IRS is soliciting comments
concerning Form 14134, Application for Certificate of Subordination of
Federal Tax Lien, and Form 14135, Application for Certificate of
Discharge of Property from Federal Tax Lien.
DATES: Written comments should be received on or before January 2, 2024
to be assured of consideration.
ADDRESSES: Direct all written comments to Andres Garcia, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224, or by email to [email protected]. Include OMB Control No.
1545-2174 in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of this collection should be directed to Jon Callahan, (737)
800-7639, at Internal Revenue Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or through the internet at
[email protected].
SUPPLEMENTARY INFORMATION: The IRS is currently seeking comments
concerning the following information collection tools, reporting, and
record-keeping requirements:
Title: Discharge from or Subordination of Federal Lax Lien.
OMB Number: 1545-2174.
Form Number: Forms 14134 and 14135.
Abstract: Form 14134 is used to apply for a Certificate of
Subordination under Internal Revenue Code (IRC) sections 6325(d)(1) and
6325(d)(2) to allow a named creditor to move their junior creditor
position ahead of the United States' position for the property named in
the certificate. Form 14135 is used to apply for a Certificate of
Discharge under IRC section 6325(b) to remove the United States' lien
from the property named in the certificate.
Current Actions: There is no change to the existing collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, Business or other for-
profit, Not-for-profit institutions, Farms, Federal Government, State,
Local, or Tribal Government.
Estimated Number of Responses: 10,362.
Estimated Time per Respondent: 2 hours, 11 minutes.
Estimated Total Annual Burden Hours: 22,665.
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: October 27, 2023.
Jon R. Callahan,
Senior Tax Analyst.
[FR Doc. 2023-24155 Filed 11-1-23; 8:45 am]
BILLING CODE 4830-01-P
