OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

Request for Discharge From Personal Liability Under Internal Revenue Code Section 2204 or 6905

ICR 200811-1545-019 · OMB 1545-0432 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC IDCollectionTypeStatusForm
129915 Request for Discharge From Personal Liability Under Internal Revenue Code Section 2204 or 6905 Modified
ICR Details
1545-0432 200811-1545-019
Historical Active 198109-1545-012
TREAS/IRS Approval needed by 12/3/2008
Request for Discharge From Personal Liability Under Internal Revenue Code Section 2204 or 6905
Reinstatement with change of a previously approved collection   No
Emergency 12/31/2008
Approved without change 01/08/2009
Retrieve Notice of Action (NOA) 12/30/2008
  Inventory as of this Action Requested Previously Approved
07/31/2009 6 Months From Approved
25,000 0 0
306,500 0 0
0 0 0
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.
This form has been recently assigned to the Tax Forms and Publications division. Prior to this assignment, this form was placed into the historic archives of IRS documents. Taxpayers were not previously provided a structured form to request the discharge from personal liability. As a result of taxpayer needs, this was has been reinstated. The demand and urgency for this form by the taxpayers will prevent the IRS from waiting through the normal OMB approval processing time. We plan to issue a federal register notice to solicit comments on the burden estimates in January. But, this form has been assigned a release date of 12/5/2008.
US Code: 26 USC 2204 Name of Law: Discharge of fiduciary from personal liability
   US Code: 26 USC 6905 Name of Law: Discharge of executor from personal liability fordecedent's income and gift taxes
  
US Code: 26 USC 2204 Name of Law: Discharge of fiduciary from personal liability
US Code: 26 USC 6905 Name of Law: Discharge of executor from personal liability fordecedent's income and gift taxes
Not associated with rulemaking
Other Documents for OIRA Review
No
1
IC Title Form No. Form Name
Request for Discharge From Personal Liability Under Internal Revenue Code Section 2204 or 6905 5495
  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 25,000 0 10,000 0 13,200 1,800
Annual Time Burden (Hours) 306,500 0 105,000 0 200,600 900
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
Changes in the total burden hours requested are a result of the different methodology being used to estimate burden. This form was previously assigned to a different office and the methodology used did not account for taxpayer knowledge or awareness of the Internal Revenue Code. Based on potential users of this form we believe the previous estimate did not account for all users as listed in the Code.
$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected
Esther Woodworth 202 622-3090
  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:
 
 
 
 
 
 
 
    (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;
 
 
 
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.
12/30/2008