Agency Information Collection Activities; Comment Request on Individual Retirement Account Compliance Resolution System

Issuing agencies

Abstract

In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

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<title>Federal Register, Volume 91 Issue 211 (Tuesday, November 3, 2026)</title>
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[Federal Register Volume 91, Number 211 (Tuesday, November 3, 2026)]
[Notices]
[Pages 69311-69312]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-22384]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Agency Information Collection Activities; Comment Request on 
Individual Retirement Account Compliance Resolution System

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 January 4, 2027 
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#e8989a89c68b8785858d869c9ba8819a9bc68f879e"><span class="__cf_email__" data-cfemail="b6c6c4d798d5d9dbdbd3d8c2c5f6dfc4c598d1d9c0">[email&#160;protected]</span></a>. Include ``OMB Control No. 
1545-NEW'' in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this collection should be directed to Jason Schoonmaker, 
(801) 620-6008.

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

[[Page 69312]]

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: Individual Retirement Account Compliance Resolution System.
    OMB Control Number: 1545-NEW.
    Form Number: 15443, 15745, 15745-A, 15745-B, 15745-C.
    Regulation Project Number: Revenue Procedure 2026-33.
    Abstract: This revenue procedure establishes the IRA Compliance 
Resolution System (ICRS), a new correction program for individual 
retirement accounts and annuities (IRAs). The program permits IRA 
custodians and IRA owners to correct certain eligible inadvertent 
failures that occur due to custodian errors or inadvertent errors by a 
service provider. ICRS also transitions requests for waivers of the 60-
day rollover requirement from private letter ruling requests under Rev. 
Proc. 2026-4 to requests for waivers under ICRS.
    Form 15443 is used by an IRA custodian or owner to apply for the 
Individual Retirement Account/Annuity (IRA) Voluntary Correction 
Program (IVCP) or to request a pre-submission conference to discuss a 
potential IVCP submission.
    Form 15745 is used by IVCP applicants to describe the eligible 
inadvertent failures the applicant wishes to correct under IVCP and the 
proposed methods of correction. If applicable, applicants that are IRA 
custodians also describe proposed procedures to locate lost IRA owners 
or beneficiaries and proposed revisions to administrative procedures.
    Form 15745-A is used by IVCP applicants to identify required 
minimum distribution failures, to describe proposed methods of 
correction, and request relief related to those failures. If 
applicable, applicants that are IRA custodians also describe changes to 
administrative procedures.
    Form 15745-B is used by IVCP applicants to identify nonspouse 
beneficiary distribution or rollover failures and IRA establishment 
failures and to describe proposed methods of correction and request 
relief related to those failures. If applicable, applicants that are 
IRA custodians also describe changes to administrative procedures.
    Form 15745-C is used by IVCP applicants to identify 60-day rollover 
failures and to describe proposed methods of correction and request 
relief related to those failures.
    Current Actions: This is a new information collection.
    Type of Review: New collection of information.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Responses: 30,750.
    Estimated Time per Response: 1 hour, 16 minutes.
    Estimated Total Annual Burden Hours: 38,909.

    Dated: October 29, 2026.
Jason M. Schoonmaker,
Tax Analyst.
[FR Doc. 2026-22384 Filed 11-2-26; 8:45 am]
BILLING CODE 4831-GV-P


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