Agency Information Collection Activities; Comment Request on Tax Return Preparer Complaint Process and Fraud or Misconduct Affidavit

DEPARTMENT OF THE TREASURY Internal Revenue Service Agency Information Collection Activities; Comment Request on Tax Return Preparer Complaint Process and Fraud or Misconduct Affidavit AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: 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 November 23, 2026 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. 1545-2168” 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 the 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 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: Tax Return Preparer Complaint Process and Fraud or Misconduct Affidavit. OMB Control Number: 1545-2168. Form Numbers: 14157 and 14157-A. Abstract: These forms (14157 and 14157-A), are designed specifically for tax return preparer complaints and include the items necessary for the IRS to evaluate and route to the appropriate function. The form will be used by taxpayers to report allegations of misconduct by tax return preparers. Current Actions: There is no change to the previously approved information collection; Type of Review: Extension of a currently approved collection. Affected Public: Private Sector. Estimated Number of Responses: 7,500. Estimated Time per Response: 12 minutes. Estimated Total Annual Burden Hours: 1,593. Dated: September 19, 2026. LaNita Van Dyke, Tax Analyst. [FR Doc. 2026-19602 Filed 9-23-26; 8:45 am] BILLING CODE 4831-GV-P