    [Federal Register Volume 91, Number 58 (Thursday, March 26, 2026)]
    [Notices]
    [Pages 14752-14753]
    From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
    [FR Doc No: 2026-05865]

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    DEPARTMENT OF THE TREASURY

    Internal Revenue Service

    Agency Information Collection Activities: Comment Request on
    Burden Related to Information Authorization and IRS Disclosure
    Authorization for Victims of Identity Theft

    AGENCY: Internal Revenue Service (IRS), Treasury.

    ACTION: Notice of information collection and 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 May 26, 2026 to
    be assured of consideration.

    ADDRESSES: Direct all written comments and recommendations to
    Andr[eacute]s Garcia, Internal Revenue Service, Room 6526, 1111
    Constitution Avenue NW, Washington, DC 20224, or by email at
    pra.comments@irs.gov. Please include, ``OMB Number: 1545-1165--Public
    Comment Request Notice'' in the subject line of the message.

    FOR FURTHER INFORMATION CONTACT: View the latest drafts of the tax
    forms related to the information collection listed in this notice at
    https://www.irs.gov/draft-tax-forms. Requests for additional
    information or copies of this collection should be directed to Ronald
    J. Durbala, (202) 317-5746 or via email at RJoseph.Durbala@irs.gov.

    SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork
    Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the
    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

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    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 Information Authorization and IRS Disclosure
    Authorization for Victims of Identity Theft.
        OMB Number: 1545-1165.
        Form Number(s): Forms 8821 and 8821-A.
        Abstract: Form 8821 is used to appoint someone to receive or
    inspect certain tax information. The information on the form is used to
    identify appointees and to ensure that confidential tax information is
    not disclosed to unauthorized persons. Form 8821-A is an authorization
    signed by a taxpayer for the IRS to disclose returns and return
    information to state or local law enforcement in the event of a
    possible identity theft.
        Current Actions: There are no changes being made to the forms at
    this time.
        Type of Review: Extension of a currently approved collection.
        Affected Public: Individuals or households, business or other for-
    profit organizations, not profit institutions, and farms.
        Form 8821:
        Estimated Number of Respondents: 3,393,083.
        Estimated Time per Respondent: 1hr., 3 min.
        Estimated Total Annual Burden Hours: 3,562,738.
        Form 8821-A:
        Estimated Number of Respondents: 182.
        Estimated Time per Respondent: 9 min.
        Estimated Total Annual Burden Hours: 30.

         Dated: March 24, 2026.
    Ronald J. Durbala,
    Tax Analyst.
    [FR Doc. 2026-05865 Filed 3-25-26; 8:45 am]
    BILLING CODE 4831-GV-P