Agency Information Collection Activities; Comment Request Relating to Lien Agreement Notice of Election of and Agreement to Special Lien

Issuing agencies

Abstract

In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Full Text

<html>
<head>
<title>Federal Register, Volume 91 Issue 196 (Tuesday, October 13, 2026)</title>
</head>
<body><pre>
[Federal Register Volume 91, Number 196 (Tuesday, October 13, 2026)]
[Notices]
[Pages 65036-65037]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-20832]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Agency Information Collection Activities; Comment Request 
Relating to Lien Agreement Notice of Election of and Agreement to 
Special Lien

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of Information Collection; request for comments.

-----------------------------------------------------------------------

SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the 
IRS is inviting comments on the information collection request outlined 
in this notice.

DATES: Written comments should be received on or before December 14, 
2026 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

[[Page 65037]]

by email to <a href="/cdn-cgi/l/email-protection#99e9ebf8b7faf6f4f4fcf7edead9f0ebeab7fef6ef"><span class="__cf_email__" data-cfemail="cabab8abe4a9a5a7a7afa4beb98aa3b8b9e4ada5bc">[email&#160;protected]</span></a>. Include ``OMB Control No. 1545-0757'' 
in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this collection should be directed to LaNita Van Dyke, 202-
317-6009.

SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork 
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the 
general public and Federal agencies with an opportunity to comment on 
proposed, revised, and continuing collections of information. This 
helps the IRS assess the impact and minimize the burden of its 
information collection requirements. 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, and 
viewable on relevant websites. For this reason, please do not include 
in your comments information of a confidential nature, such as 
sensitive personal information. 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.
    Title: Comment Request Relating to Lien Agreement Notice of 
Election of and Agreement To Special Lien.
    OMB Control Number: 1545-0757.
    Form Number: 13925.
    Abstract: Section 6324A of the Code permits an executor of a 
decedent's estate to elect a lien on section 6166 property in favor of 
the United States in lieu of a bond or other personal liability if an 
election under section 6166 or 6166A. Form 13925 is used to provide 
valuation information annually each year thereafter until the estate 
tax is collected in full.
    Current Actions: There is no change to the previously approved 
information collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, and business or other 
for-profit organizations.
    Estimated Number of Responses: 500.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 500.

    Dated: October 8, 2026.
LaNita Van Dyke,
Tax Analyst.
[FR Doc. 2026-20832 Filed 10-9-26; 8:45 am]
BILLING CODE 4831-GV-P


</pre><script data-cfasync="false" src="/cdn-cgi/scripts/5c5dd728/cloudflare-static/email-decode.min.js"></script></body>
</html>