Notice of information collection; request for comments.
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
( printed page 56723)
Avenue NW, Washington, DC 20224, or by email to
pra.comments@irs.gov.
Include “OMB Control No. 1545-1757” 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 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:
Disclosure of Returns and Return Information by Other Agencies.
OMB Control Number:
1545-1757.
Regulation Project Number:
TD 9036.
Abstract:
In general, under the regulations, the IRS is permitted to authorize agencies with access to returns and return information under Internal Revenue Code (IRC) section 6103 to re-disclose returns and return information based on a written request and the Commissioner's approval, to any authorized recipient set forth in IRC section 6103, subject to the same conditions and restrictions, and for the same purposes, as if the recipient had received the information from the IRS directly.
Current Actions:
There is no change to the previously approved information collection.
Type of Review:
Extension of a currently approved collection.
Affected Public:
Federal Government, State, Local, or Tribal Government.
Use this for formal legal and research references to the published document.
91 FR 56722
Web Citation
Suggested Web Citation
Use this when citing the archival web version of the document.
“Agency Information Collection Activities; Comment Request on Disclosure of Returns and Return Information by Other Agencies,” thefederalregister.org (September 3, 2026), https://thefederalregister.org/documents/2026-18012/agency-information-collection-activities-comment-request-on-disclosure-of-returns-and-return-information-by-other-agenci.
44 U.S.C. 3506(c)(2)(A)