Notice2025-20271
Agency Information Collection Activities; Comment Request on Burden Related to Guidance Governing Practice Before the Internal Revenue Service
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
November 19, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice. Currently, the IRS is soliciting comments regarding the burden associated with the guidance governing practice before the Internal Revenue Service.
Full Text
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<title>Federal Register, Volume 90 Issue 221 (Wednesday, November 19, 2025)</title>
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[Federal Register Volume 90, Number 221 (Wednesday, November 19, 2025)]
[Notices]
[Page 52165]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-20271]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities; Comment Request on
Burden Related to Guidance Governing Practice Before the Internal
Revenue Service
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the
IRS is inviting comments on the information collection request outlined
in this notice. Currently, the IRS is soliciting comments regarding the
burden associated with the guidance governing practice before the
Internal Revenue Service.
DATES: Written comments should be received on or before January 20,
2026 to be assured of consideration.
ADDRESSES: Direct all written comments and recommendations to
Andr[eacute]s Garcia, Internal Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington, DC 20224, or by email at
<a href="/cdn-cgi/l/email-protection#3f4f4d5e115c5052525a514b4c7f564d4c11585049"><span class="__cf_email__" data-cfemail="ec9c9e8dc28f8381818982989fac859e9fc28b839a">[email protected]</span></a>. Please include, ``OMB Number: 1545-1726--Public
Comment Request Notice'' in the Subject line.
FOR FURTHER INFORMATION CONTACT: View the latest drafts of the tax
forms related to the information collection listed in this notice at
<a href="https://www.irs.gov/draft-tax-forms">https://www.irs.gov/draft-tax-forms</a>. Requests for additional
information or copies of this collection should be directed to Ronald
J. Durbala, (202) 317-5746 or via email at <a href="/cdn-cgi/l/email-protection#17455d786472677f3953626575767b76577e656439707861"><span class="__cf_email__" data-cfemail="2a786045594f5a42046e5f58484b464b6a435859044d455c">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the
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: Practice Before the Internal Revenue Service.
OMB Number: 1545-1726.
Project Number: Circular 230.
Form Numbers: 2587, 23, 8554, 8554-EP, 8498, 14360, 14364, and
14392.
Abstract: This collection covers the requirements outlined in
Circular 230. Circular 230 contains rules governing the recognition of
attorneys, certified public accountants, enrolled agents, enrolled
retirement plan agents, registered tax return preparers, and other
persons representing taxpayers before the Internal Revenue Service.
Current Actions: The purpose of this submission is to consolidate
all related collections under one approval number.
Type of Review: Revision of a currently approved collection.
Affected Public: Business or other for-profit; not-for-profit
organizations.
Estimated Number of Responses: 94,632
Estimated Time per Respondent: 48 min.
Estimated Total Annual Burden Hours: 75,212.
Approved: November 17, 2025.
Ronald J. Durbala,
IRS Tax Analyst.
[FR Doc. 2025-20271 Filed 11-18-25; 8:45 am]
BILLING CODE 4830-01-P
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