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 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
pra.comments@irs.gov.
Include “OMB Control No. 1545-2199” 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:
Foreclosure Sale Purchaser.
OMB Control Number:
1545-2199.
Form Number:
15597.
Abstract:
This form is used to gather contact information of the purchaser from a 3rd party foreclosure sale when the IRS is considering the redemption of the property.
Current Actions:
There is no change to the previously approved information collection.
Type of Review:
Extension of a currently approved collection.
Affected Public:
Individuals or households, Business or other for-profit groups, Not-for-profit institutions, Farms, Federal Government, State, Local, or Tribal Governments.
Use this for formal legal and research references to the published document.
91 FR 69311
Web Citation
Suggested Web Citation
Use this when citing the archival web version of the document.
“Agency Information Collection Activities; Comment Request on Foreclosure Sale Purchaser,” thefederalregister.org (November 3, 2026), https://thefederalregister.org/documents/2026-22401/agency-information-collection-activities-comment-request-on-foreclosure-sale-purchaser.
44 U.S.C. 3506(c)(2)(A)