[Federal Register Volume 83, Number 176 (Tuesday, September 11, 2018)]
[Notices]
[Pages 46016-46017]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-19620]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 5495

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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[[Page 46017]]

SUMMARY: The Internal Revenue Service (IRS), 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. The IRS is soliciting comments concerning Request for 
Discharge From Personal Liability Under Internal Revenue Code Section 
2204 or 6905.

DATES: Written comments should be received on or before November 13, 
2018 to be assured of consideration.

ADDRESSES: Direct all written comments to Laurie Brimmer, Internal 
Revenue Service, Room 6526, 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 Martha R. 
Brinson, at (202)317-5753, or at Internal Revenue Service, Room 6526, 
1111 Constitution Avenue NW, Washington, DC 20224, or through the 
internet at <a href="/cdn-cgi/l/email-protection#9ad7fbe8eef2fbb4c8b4d8e8f3f4e9f5f4daf3e8e9b4fdf5ec"><span class="__cf_email__" data-cfemail="216c40535549400f730f6353484f524e4f614853520f464e57">[email protected]</span></a>.

SUPPLEMENTARY INFORMATION: 
    Title: Request for Discharge From Personal Liability Under Internal 
Revenue Code Section 2204 or 6905.
    OMB Number: 1545-0432.
    Form Number: 5495.
    Abstract: Form 5495 provides guidance under sections 2204 and 6905 
for executors of estates and fiduciaries of decedent's trusts. The 
form, filed after regular filing of an Estate, Gift, or Income tax 
return for a decedent, is used by the executor or fiduciary to request 
discharge from personal liability for any deficiency for the tax and 
periods shown on the form.
    Current Actions: There are no changes being made to Form 5495 at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or Households.
    Estimated Number of Responses: 25,000.
    Estimated Time per Response: 12 hours, 16 minutes.
    Estimated Total Annual Burden Hours: 306,500.
    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. 
Comments will be 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 has 
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 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: August 28, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-19620 Filed 9-10-18; 8:45 am]
 BILLING CODE 4830-01-P


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