IRS Comment Request on Disclosure Authorization for Identity Theft
Summary
The IRS has issued a notice requesting public comments on an information collection request concerning tax information authorization and IRS disclosure authorization for victims of identity theft. The notice pertains to Forms 8821 and 8821-A and seeks feedback on the necessity, utility, and burden of these forms.
What changed
The Internal Revenue Service (IRS) has published a notice requesting public comments on an existing information collection request related to tax information authorization and disclosure authorization for victims of identity theft. This collection involves Forms 8821 and 8821-A, which are used to appoint individuals to receive or inspect tax information and to prevent disclosure to unauthorized persons. The IRS is seeking feedback on the practical utility, accuracy of burden estimates, and potential enhancements for these forms.
This notice is a procedural step under the Paperwork Reduction Act of 1995, allowing for public input before the IRS seeks OMB approval for the continued use of these forms. While this is a notice and comment request, the underlying forms and their use represent a substantive aspect of tax administration and data protection for identity theft victims. Compliance officers should be aware that the IRS is soliciting feedback that could lead to future revisions of these forms and their associated processes. The comment period closes on May 26, 2026.
What to do next
- Submit written comments on the information collection request by May 26, 2026.
- Review Forms 8821 and 8821-A for potential impact on identity theft victims and tax information authorization processes.
Source document (simplified)
Notice
Agency Information Collection Activities: Comment Request on Burden Related to Information Authorization and IRS Disclosure Authorization for Victims of Identity Theft
A Notice by the Internal Revenue Service on 03/26/2026
This document has a comment period that ends in 61 days.
(05/26/2026) View Comment InstructionsPDF
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- Public Inspection Published Document: 2026-05865 (91 FR 14752) Document Headings ###### Department of the Treasury
Internal Revenue Service
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Notice of information collection and 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 May 26, 2026 to be assured of consideration.
ADDRESSES:
Direct all written comments and recommendations to Andrés 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 ( printed page 14753) 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
Published Document: 2026-05865 (91 FR 14752)
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