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Notice2026-19602

Agency Information Collection Activities; Comment Request on Tax Return Preparer Complaint Process and Fraud or Misconduct Affidavit

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 24, 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 184 (Thursday, September 24, 2026)</title>
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[Federal Register Volume 91, Number 184 (Thursday, September 24, 2026)]
[Notices]
[Pages 60698-60699]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-19602]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Agency Information Collection Activities; Comment Request on Tax 
Return Preparer Complaint Process and Fraud or Misconduct Affidavit

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of information collection; request for comments.

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[[Page 60699]]

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 23, 
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#a7d7d5c689c4c8cacac2c9d3d4e7ced5d489c0c8d1"><span class="__cf_email__" data-cfemail="0b7b796a25686466666e657f784b627978256c647d">[email&#160;protected]</span></a>. Include ``OMB Control No. 
1545-2168'' 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 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: Tax Return Preparer Complaint Process and Fraud or 
Misconduct Affidavit.
    OMB Control Number: 1545-2168.
    Form Numbers: 14157 and 14157-A.
    Abstract: These forms (14157 and 14157-A), are designed 
specifically for tax return preparer complaints and include the items 
necessary for the IRS to evaluate and route to the appropriate 
function. The form will be used by taxpayers to report allegations of 
misconduct by tax return preparers.
    Current Actions: There is no change to the previously approved 
information collection;
    Type of Review: Extension of a currently approved collection.
    Affected Public: Private Sector.
    Estimated Number of Responses: 7,500.
    Estimated Time per Response: 12 minutes.
    Estimated Total Annual Burden Hours: 1,593.

    Dated: September 19, 2026.
LaNita Van Dyke,
Tax Analyst.
[FR Doc. 2026-19602 Filed 9-23-26; 8:45 am]
BILLING CODE 4831-GV-P


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Indexed from Federal Register on September 24, 2026.

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