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Please note that the OMB number and expiration date may not have been determined when this Information Collection Request and associated Information Collection forms were submitted to OMB. The approved OMB number and expiration date may be found by clicking on the Notice of Action link below.
View ICR - OIRA Conclusion
OMB Control No:
1545-2174
ICR Reference No:
201004-1545-026
Status:
Historical Active
Previous ICR Reference No:
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Request approval by 6/15/2010
Title:
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.
Type of Information Collection:
Existing collection in use without an OMB Control Number
Common Form ICR:
No
Type of Review Request:
Emergency
Approval Requested By:
06/15/2010
OIRA Conclusion Action:
Approved without change
Conclusion Date:
05/16/2010
Retrieve Notice of Action (NOA)
Date Received in OIRA:
05/07/2010
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
11/30/2010
6 Months From Approved
Responses
10,362
0
0
Time Burden (Hours)
22,665
0
0
Cost Burden (Dollars)
0
0
0
Abstract:
The collection of information is required by 26 CFR 301.6325-1(b)(5) for consideration of the United States discharging property from the federal tax lien and is required by 26 CFR 301.6325-1(d)(4) for consideration that the United States subordinate its interest in property. These forms will provide guidance to ensure proper documentation is submitted to the Agency.
Emergency Justfication:
Publication 783 provides instructions to taxpayers, taxpayer representatives, and third parties claiming ownership of property on the documentation IRS needs to determine if a certificate of discharge from federal tax lien should be issued. Form 14135 has been developed to provide applicant proper guidance in submitting the correct information to request discharge of the federal lien. Publication 784 provides instructions on the information IRS needs to determine if a Certificate of Subordination of Federal Tax Lien should be issued. Form 14134 has been developed to provide applicants proper guidance to determine if a Certificate of Subordination of Federal Tax Lien should be issued. We will also issue a new 60-day FRN once the forms are released to the public. Taxpayers must receive the guidance outlined in these documents as soon as possible. Current methods of educating the public have resulted in inaccurate requests and additional time and resources to correct the mistakes. Failure to submit these forms could result in an adverse financial impact on the taxpaying public and hinder the mission of the IRS. Our goal is to make these forms available as quickly as possible but have created a target date of June 15th. Thus, we are requesting an emergency Paperwork Reduction Act review by June 15, 2010.
Authorizing Statute(s):
US Code:
26 USC 6325(b) & (c)
Name of Law: Release of lien or discharge of property
Citations for New Statutory Requirements:
None
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
Not associated with rulemaking
Federal Register Notices & Comments
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
2
IC Title
Form No.
Form Name
14135 - Application for Certificate of Discharge of Property from Federal Tax Lien
14135
Application for Certificate of Discharge of Property from Federal Tax Lien
Form 14134 - Application for Certificate of Subordination of Federal Tax Lien
14134
Application for Certificate of Subordination of Federal Tax Lien
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
10,362
0
0
10,362
0
0
Annual Time Burden (Hours)
22,665
0
0
22,665
0
0
Annual Cost Burden (Dollars)
0
0
0
0
0
0
Burden increases because of Program Change due to Agency Discretion:
Yes
Burden Increase Due to:
Miscellaneous Actions
Burden decreases because of Program Change due to Agency Discretion:
No
Burden Reduction Due to:
Short Statement:
Publication 783 (provides instructions to taxpayers, taxpayer representatives, and third parties claiming ownership of property on the documentation IRS needs to determine if a certificate of discharge from federal tax lien should be issued. Form 14135 has been developed to provide applicant proper guidance in submitting the correct information to request discharge of the federal lien. Publication 784 provides instructions on the information IRS needs to determine if a Certificate of Subordination of Federal Tax Lien should be issued. Form 14134 has been developed to provide applicants proper guidance to determine if a Certificate of Subordination of Federal Tax Lien should be issued. The creation of these two new forms will result in a total estimated increase of 10,362 responses and 22,665 burden hours.
Annual Cost to Federal Government:
$2,422,053
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)?
No
Is this ICR related to the Pandemic Response?
Uncollected
Agency Contact:
Christine Kalcevic 2022832173
Common Form ICR:
No
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:
05/07/2010
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