Agency Information Collection Activities: Comment Request on the Burden Related to the Disclosure of Returns and Return Information in Connection With Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes

DEPARTMENT OF THE TREASURY Internal Revenue Service Agency Information Collection Activities: Comment Request on the Burden Related to the Disclosure of Returns and Return Information in Connection With Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes 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 September 25, 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: 1545-1821—Public Comment Request Notice” in the subject line of the message. FOR FURTHER INFORMATION CONTACT: 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 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 in Connection With Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes. OMB Number: 1545-1821. Regulation Project Number(s): TD 9327. Abstract: Treasury Decision 9327 amended the regulations under Internal Revenue Code section 6103(n) governing the disclosure of tax returns and return information to contractors performing services for the IRS. The regulations clarify that contractors may redisclose returns and return information to authorized agents and subcontractors performing authorized tax administration services, provided those agents and subcontractors are subject to the same confidentiality, safeguard, and penalty provisions applicable to contractors. The regulations also require contractors to provide written notifications regarding the confidentiality requirements and penalties for unauthorized inspection or disclosure of taxpayer information to affected employees and to make applicable contracts or agreements available to the IRS before execution. These requirements help protect the confidentiality of taxpayer information while allowing contractors to perform authorized tax administration functions. 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: Business or other for-profit organizations, individuals, not-for-profit institutions, farms, and Federal, state, local or tribal governments. Estimated Number of Respondents: 2,500. Estimated Time per Respondent: 6 min. Estimated Total Annual Burden Hours: 250. Dated: July 23, 2026. Ronald J. Durbala, Tax Analyst. [FR Doc. 2026-15082 Filed 7-24-26; 8:45 am] BILLING CODE 4831-GV-P