Notice2026-04591

Agency Information Collection Activities; Submission for OMB Review; Comment Request on Information Collection Requirements Related to 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
March 9, 2026

Issuing agencies

Treasury DepartmentInternal Revenue Service

Abstract

The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, on or after the date of publication of this notice. The public is invited to submit comments on these requests.

Full Text

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<title>Federal Register, Volume 91 Issue 45 (Monday, March 9, 2026)</title>
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[Federal Register Volume 91, Number 45 (Monday, March 9, 2026)]
[Notices]
[Page 11374]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-04591]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request on Information Collection Requirements Related 
to Practice Before the Internal Revenue Service

AGENCY: Departmental Offices, Treasury.

ACTION: Notice of Information Collection; request for comment.

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SUMMARY: The Department of the Treasury will submit the following 
information collection requests to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, on or after the date of publication of this 
notice. The public is invited to submit comments on these requests.

DATES: Comments should be received on or before April 8, 2026 to be 
assured of consideration.

ADDRESSES: Written comments and recommendations for the proposed 
information collection should be sent within 30 days of publication of 
this notice to <a href="http://www.reginfo.gov/public/do/PRAMain">www.reginfo.gov/public/do/PRAMain</a>. Find this particular 
information collection by selecting ``Currently under 30-day Review--
Open for Public Comments'' or by using the search function.

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Spencer W. Clark by emailing <a href="/cdn-cgi/l/email-protection#fbaba9babb8f899e9a888e8982d59c948d"><span class="__cf_email__" data-cfemail="0656544746727463677573747f28616970">[email&#160;protected]</span></a>, calling 
(202) 927-5331, or viewing the entire information collection request at 
<a href="http://www.reginfo.gov">www.reginfo.gov</a>.

SUPPLEMENTARY INFORMATION: 
    Title: Practice Before the Internal Revenue Service.
    OMB Number: 1545-1726.
    Regulatory Project Number: Circular 230 and Rev Proc 2014-42.
    Form Numbers: 2587, 23, 8554, 8554-EP, 8498, 14360, 14364, and 
14392.
    Abstract: These collections cover 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 IRS is not making changes to the collection 
requirements. The purpose of this OMB submission is to consolidate 
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: 215,146.
    Estimated Time per Respondent: Varies, from 15 minutes to 2 hours.
    Estimated Total Annual Burden Hours: 218,240.
    Authority: 44 U.S.C. 3501 et seq.

Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2026-04591 Filed 3-6-26; 8:45 am]
BILLING CODE 4831-GV-P


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Indexed from Federal Register on March 9, 2026.

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.