Tax & Finance

IRS Comment Request: Paperwork Burden for Identity Theft Victim Information Authorization and IRS Disclosure Authorization Forms

🇺🇸United States··Notice·Low Impact·View source ↗

AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.

🇬🇧 English

The IRS has published a notice under the Paperwork Reduction Act of 1995 (PRA) inviting public comments on the administrative burden associated with two specific information collection instruments: the Information Authorization form and the IRS Disclosure Authorization form used by victims of identity theft. Under the PRA, federal agencies must periodically review information collection requests and solicit public feedback on the necessity, utility, and estimated burden of these collections. This notice specifically targets forms used in the identity theft victim assistance process, where individuals must authorize the IRS to collect, share, or act on their personal tax information in order to resolve fraudulent filing issues. The public comment period allows individuals, tax professionals, advocacy groups, and affected organizations to weigh in on whether the burden estimates are accurate, whether the collection is necessary, and whether there are ways to reduce the administrative load on filers — particularly those who are already victims of identity theft and facing added stress. Comments submitted in response to this notice will inform whether the IRS proceeds with, modifies, or discontinues the information collection, and will be reviewed by the Office of Management and Budget (OMB) as part of the approval process.

AI-generated summary. May contain errors. Refer to official sources for legal decisions.

Key Changes

  • IRS is formally soliciting public comments on the administrative burden of two identity theft victim forms: Information Authorization and IRS Disclosure Authorization
  • Review is mandated under the Paperwork Reduction Act of 1995, requiring periodic OMB clearance renewal for information collections
  • Public comment period opened as of March 26, 2026 — comments must be submitted within the window specified in the Federal Register notice

+ 3 more changes with Pro

Obligations

What this law requires

high

The IRS must periodically review information collection requests for the Information Authorization form and IRS Disclosure Authorization form under the Paperwork Reduction Act of 1995

Internal Revenue Service (IRS)
operational
high

The IRS must solicit public feedback on the necessity, utility, and estimated burden of the Information Authorization and IRS Disclosure Authorization forms

Internal Revenue Service (IRS)
operational
medium

The IRS must accept and consider comments from the public, tax professionals, advocacy groups, and affected organizations regarding the burden estimates and necessity of the information collection

Internal Revenue Service (IRS)
operational
medium

The Office of Management and Budget (OMB) must review comments submitted in response to this notice as part of the approval process for the information collection

Office of Management and Budget (OMB)
operational
high

The IRS must determine whether to proceed with, modify, or discontinue the information collection based on public comments received

Internal Revenue Service (IRS)
operational

Affected Parties

Identity theft victims filing IRS disputes or correctionsTax professionals and enrolled agents assisting identity theft victims+4 more…

Tags

IRS,identity theft,Paperwork Reduction Act