# Agency Information Collection Activities; Comment Request
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Notice 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 November 24, 2025 to be assured of consideration.
**ADDRESSES:**
Direct all written comments to Andres Garia, Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW, Washington, DC 20224, or by email to *[email protected].* Include “OMB Control No. 1545-1850” in the subject line of the message.
**FOR FURTHER INFORMATION CONTACT:**
Requests for additional information or copies of the regulation should be directed to Marcus W. McCrary (470) 769-2001.
**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:* TD 9178—Testimony or Production of Records in a Court or Other Proceeding.
*OMB Number:* 1545-1850.
*Regulation Project Number:* TD 9178.
*Abstract:* This document contains previously approved final regulations replacing the existing regulation that establishes the procedures to be followed by IRS officers and employees upon receipt of a request or demand for disclosure of IRS records or information. The purpose of the final regulations is to provide specific instructions and to clarify the circumstances under which more specific procedures take precedence. The final regulations extend the application of the regulation to former IRS officers and employees as well as to persons who are or were under contract to the IRS. The final regulations affect current and former IRS officers, employees and contractors, and persons who make requests or demands for disclosure.
*Current Actions:* There is no change in the paperwork burden previously approved by OMB.
*Type of Review:* Extension of a currently approved collection.
*Affected Public:* Individuals or Households.
*Estimated Number of Respondents:* 1,400.
*Estimated Time per Respondent:* 1 hour.
*Estimated Total Annual Burden Hours:* 1,400.
Dated: September 19, 2025.
Andres Garcia Leon,
Supervisory Tax Analyst.