IRS extends lien agreement information collection, opens comment period
The extension applies to individuals, households and for-profit entities submitting Form 13925, with comments due by Dec. 14, 2026.
The Internal Revenue Service announced an extension of the information collection for the Lien Agreement Notice of Election of and Agreement to Special Lien. The notice, filed as FR Doc 2026-20832 on October 9, 2026, indicates there is no change to the previously approved collection and references OMB Control No. 1545-0757 and Form 13925.
Form 13925 is used under Section 6324A of the Internal Revenue Code when an executor elects a lien on Section 6166 property in lieu of a bond or other personal liability. The form requires annual valuation information until the estate tax is fully collected.
The IRS is requesting written comments on the collection by December 14, 2026. Comments should be directed to Andres Garcia, IRS, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or emailed with "OMB Control No. 1545-0757" in the subject line. Respondents may also contact LaNita Van Dyke at 202-317-6009 for additional information.
The collection affects individuals or households and business or other for-profit organizations. The agency estimates 500 responses, each taking about 1 hour, for a total annual burden of 500 hours.
All comments will be summarized and become part of the public record, and the IRS will use them in its request for OMB approval of the extended collection.
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