2026-20832NoticeWallet

IRS Asks for Input on Tax Lien Agreement Forms Burden

Published Date: 10/13/2026

Notice

Summary

The IRS wants your thoughts on how it collects info about special lien agreements, which affect people dealing with tax debts and property liens. They’re checking if the process is clear, useful, and not too much work for those involved. You’ve got until December 14, 2026, to share your ideas—no money changes yet, just a chance to make things smoother!

Analyzed Economic Effects

2 provisions identified: 1 benefits, 1 costs, 0 mixed.

Executors must file Form 13925 annually

If an executor elects a special lien under Internal Revenue Code section 6324A (in lieu of a bond or other personal liability when an election under section 6166 or 6166A applies), they must use Form 13925 to provide valuation information each year thereafter until the estate tax is collected in full. The IRS estimates 500 responses annually, at 1 hour per response (500 total annual burden hours), and lists affected public as individuals or households and business or other for‑profit organizations.

Public comment opportunity on Form 13925 collection

The IRS is soliciting public comments on the information collection for Form 13925 under OMB Control No. 1545-0757; comments must be received by December 14, 2026. The request invites feedback on necessity, burden estimates, clarity, and ways to minimize respondent burden.

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Key Dates

Published Date
Comments Due
10/13/2026
12/14/2026

Department and Agencies

Department
Independent Agency
Agency
Treasury Department
Internal Revenue Service
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