Notice2026-05865
Agency Information Collection Activities: Comment Request on Burden Related to Information Authorization and IRS Disclosure Authorization for Victims of Identity Theft
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 26, 2026
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.
Full Text
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<title>Federal Register, Volume 91 Issue 58 (Thursday, March 26, 2026)</title>
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[Federal Register Volume 91, Number 58 (Thursday, March 26, 2026)]
[Notices]
[Pages 14752-14753]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-05865]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities: Comment Request on
Burden Related to Information Authorization and IRS Disclosure
Authorization for Victims of Identity Theft
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of information collection 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.
DATES: Written comments should be received on or before May 26, 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#7d0d0f1c531e1210101813090e3d140f0e531a120b"><span class="__cf_email__" data-cfemail="e1919380cf828e8c8c848f9592a1889392cf868e97">[email protected]</span></a>. Please include, ``OMB Number: 1545-1165--Public
Comment Request Notice'' in the subject line of the message.
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#92c0d8fde1f7e2fabcd6e7e0f0f3fef3d2fbe0e1bcf5fde4"><span class="__cf_email__" data-cfemail="b2e0f8ddc1d7c2da9cf6c7c0d0d3ded3f2dbc0c19cd5ddc4">[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 its 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 be 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
[[Page 14753]]
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: Tax Information Authorization and IRS Disclosure
Authorization for Victims of Identity Theft.
OMB Number: 1545-1165.
Form Number(s): Forms 8821 and 8821-A.
Abstract: Form 8821 is used to appoint someone to receive or
inspect certain tax information. The information on the form is used to
identify appointees and to ensure that confidential tax information is
not disclosed to unauthorized persons. Form 8821-A is an authorization
signed by a taxpayer for the IRS to disclose returns and return
information to state or local law enforcement in the event of a
possible identity theft.
Current Actions: There are no changes being made to the forms at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, business or other for-
profit organizations, not profit institutions, and farms.
Form 8821:
Estimated Number of Respondents: 3,393,083.
Estimated Time per Respondent: 1hr., 3 min.
Estimated Total Annual Burden Hours: 3,562,738.
Form 8821-A:
Estimated Number of Respondents: 182.
Estimated Time per Respondent: 9 min.
Estimated Total Annual Burden Hours: 30.
Dated: March 24, 2026.
Ronald J. Durbala,
Tax Analyst.
[FR Doc. 2026-05865 Filed 3-25-26; 8:45 am]
BILLING CODE 4831-GV-P
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