Notice2026-17966
Agency Information Collection Activities: Comment Request on Comment Request Relating to Penalty on Income Tax Return Preparers Who Understate Taxpayer's Liability on a Federal Income Tax Return or Claim for Refund
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
September 2, 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 169 (Wednesday, September 2, 2026)</title>
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[Federal Register Volume 91, Number 169 (Wednesday, September 2, 2026)]
[Notices]
[Page 56540]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-17966]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities: Comment Request on
Comment Request Relating to Penalty on Income Tax Return Preparers Who
Understate Taxpayer's Liability on a Federal Income Tax Return or Claim
for Refund
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of information collection; 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 November 2,
2026 to be assured of consideration.
ADDRESSES: Direct all written comments to Andres Garcia, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224, or by email to <a href="/cdn-cgi/l/email-protection#e0909281ce838f8d8d858e9493a0899293ce878f96"><span class="__cf_email__" data-cfemail="08787a69266b6765656d667c7b48617a7b266f677e">[email protected]</span></a>. Include ``OMB Control No.
1545-1231'' in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of this collection should be directed to LaNita Van Dyke, 202-
317-6009.
SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the
general 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 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: Penalty on Income Tax Return Preparers Who Understate
Taxpayer's Liability on a Federal Income Tax Return or Claim for
Refund.
OMB Control Number: 1545-1231.
Regulation Project Number: TD 9436.
Abstract: These regulations set forth rules under sections 6060,
6107, and 6694 of the Internal Revenue Code regarding information is
necessary to make the record of the name, taxpayer identification
number, and principal place of work of each tax return preparer, make
each return or claim for refund prepared available for inspection by
the Commissioner of Internal Revenue, and to document that the tax
return preparer advised the taxpayer of the penalty standards
applicable to the taxpayer in order for the tax return preparer to
avoid penalties under section 6694.
Current Actions: There are no changes to burden.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations, and
individuals or households.
Estimated Number of Respondents: 127,800,734.
Estimated Time per Response: 5 minutes.
Estimated Total Annual Burden Hours: 10,224,059 hours.
Dated: August 31, 2026.
LaNita Van Dyke,
Tax Analyst.
[FR Doc. 2026-17966 Filed 9-1-26; 8:45 am]
BILLING CODE 4831-GV-P
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