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Federal forms, ICRs, and supporting documents

Information Collection Request

TD 8725 - Miscellaneous Sections Affected by the Taxpayer Bill of Rights 2 and the Personal Responsibility and Work Opportunity Reconciliation Act of 1996.

ICR 202506-1545-015 · OMB 1545-1356 · Active

Forms and Documents
DocumentTypeStatusAvailability
Kirk Hurla email.pdf Public Comments Uploaded 2025-06-27 Repair queued
1545-1356 Supporting Statement.docx Supporting Statement A Uploaded 2025-06-27 Repair queued
1545-1356 Supporting Statement.docx Supporting Statement A Uploaded 2025-06-27 Repair queued
IC Document Collections
IC IDCollectionTypeStatusForm
18176 TD 8725 - Miscellaneous Sections Affected by the Taxpayer Bill of Rights 2 and the Personal Responsibility and Work Opportunity Reconciliation Act of 1996. Modified
ICR Details
1545-1356 202506-1545-015
Active 202107-1545-006
TREAS/IRS
TD 8725 - Miscellaneous Sections Affected by the Taxpayer Bill of Rights 2 and the Personal Responsibility and Work Opportunity Reconciliation Act of 1996.
Extension without change of a currently approved collection   No
Regular
Approved without change 08/20/2025
Retrieve Notice of Action (NOA) 07/01/2025
  Inventory as of this Action Requested Previously Approved
08/31/2028 36 Months From Approved 08/31/2025
38 0 38
86 0 86
0 0 0
This document contains previously approved final regulations relating to joint returns, property exempt from levy, interest, penalties, offers in compromise, and the awarding of costs and certain fees. The regulations reflect changes to the law made by the Taxpayer Bill of Rights 2 and a conforming amendment made by the Personal Responsibility and Work Opportunity Reconciliation Act of 1996. The regulations affect taxpayers with respect to filing of returns, interest, penalties, court costs, and payment, deposit, and collection of taxes.
US Code: 26 USC 301 Name of Law: Distributions of property
   US Code: 26 USC 6013 Name of Law: Joint returns of income tax by husband and wife
   US Code: 26 USC 6334 Name of Law: Property exempt from levy
   US Code: 26 USC 6601 Name of Law: Interest on underpayment, nonpayment, or extensions of time for payment, of tax
   US Code: 26 USC 6651 Name of Law: Failure to file tax return or to pay tax
   US Code: 26 USC 6656 Name of Law: Failure to make deposit of taxes
   US Code: 26 USC 7122 Name of Law: Compromises
   US Code: 26 USC 7430 Name of Law: Awarding of costs and certain fees
  
None
Not associated with rulemaking
  89 FR 67155 08/19/2024
90 FR 28866 07/01/2025
Yes
  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 38 38 0 0 0 0
Annual Time Burden (Hours) 86 86 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
    No
    No
No
No
No
No
Shannon Castaneda 202 317-5437 [email protected]
  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.
07/01/2025