# Agency Information Collection Activities: Comment Request on Burden Related to Information Authorization and IRS Disclosure Authorization for Victims of Identity Theft
**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 *[email protected].* 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 *[email protected].*
**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:* 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.