Notice2025-06832
Proposed Collection; Comment Request for Form 5495.
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
April 21, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
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 continuing 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.
Full Text
<html>
<head>
<title>Federal Register, Volume 90 Issue 75 (Monday, April 21, 2025)</title>
</head>
<body><pre>
[Federal Register Volume 90, Number 75 (Monday, April 21, 2025)]
[Notices]
[Page 16773]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-06832]
-----------------------------------------------------------------------
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.
-----------------------------------------------------------------------
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
continuing 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 June 20, 2025
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 <a href="/cdn-cgi/l/email-protection#3e4e4c5f105d5153535b504a4d7e574c4d10595148"><span class="__cf_email__" data-cfemail="3d4d4f5c135e5250505853494e7d544f4e135a524b">[email protected]</span></a>. Include OMB control number
1545-0432, Request for Discharge from Personal Liability Under Internal
Revenue Code Section 2204 or 6905, in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form should be directed to Kerry Dennis at (202) 317-
5751, 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#216a445353580f6d0f65444f4f4852614853520f464e57"><span class="__cf_email__" data-cfemail="09426c7b7b702745274d6c6767607a49607b7a276e667f">[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 to the paperwork burden
previously approved by OMB. This form is being submitted for renewal
purposes only.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Respondents: 25,000.
Estimated Time per Respondent: 12 hrs. 16 min.
Estimated Total Annual Burden Hours: 306,500 hours.
The following paragraph applies to all 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 if 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: April 15, 2025.
Kerry L. Dennis
Tax Analyst.
[FR Doc. 2025-06832 Filed 4-18-25; 8:45 am]
BILLING CODE 4830-01-P
</pre><script data-cfasync="false" src="/cdn-cgi/scripts/5c5dd728/cloudflare-static/email-decode.min.js"></script></body>
</html>Indexed from Federal Register on April 21, 2025.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.