IRS seeks comments on foreclosure sale purchaser information collection
Individuals, businesses, farms, and government entities must comment by Jan. 4, 2027 on the IRS's foreclosure sale purchaser data request.
The Internal Revenue Service issued a notice extending the currently approved collection of information on foreclosure-sale purchasers, identified by OMB Control No. 1545-2199 and Form No. 15597. Written comments are to be received on or before Jan. 4, 2027.
The form gathers contact information of a purchaser from a third-party foreclosure sale when the IRS is considering redemption of the property. The notice states there is no change to the previously approved collection; the action is an extension of the existing requirement.
The agency estimates 150 responses, each requiring 4.08 hours, for a total annual burden of 613 hours. The collection applies to individuals or households, business or other for-profit groups, not-for-profit institutions, farms, and federal, state, local, or tribal governments.
Comments should be directed to Andres Garcia, IRS, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or emailed with "OMB Control No. 1545-2199" in the subject line. For additional information, contacts may call LaNita Van Dyke at 202-317-6009. All comments become part of the public record.
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