SUPPORTING STATEMENT
Internal Revenue Service
Testimony or Production of Records in a Court or Other Proceeding
OMB Control Number 1545-1850
26 CFR Part 301 under 5 USC 301 provide procedures for IRS officers and employees to follow upon receipt of a request or demand for disclosure of IRS records or information.
To conserve valuable resources, the IRS carefully considers the nature and circumstances of a request or demand for IRS records or information prior to committing resources to fulfilling the request or demand. If the IRS is a disinterested party or has no affected interest with respect to a
request or demand and would consider the commitment of resources to comply with the request or demand inappropriate, the IRS may deny the request or demand for IRS records or information.
TD 9178 contains 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.
The data will be used to provide authorizing officials with a better informed basis upon which to determine whether to grant, deny, or limit testimony or the disclosure of IRS records or information so as to conserve agency resources.
There are no plans to provide electronic filing because electronic filing is not appropriate for the collection of information in this submission.
The information obtained through this collection is unique and is not already available for use or adaptation from another source.
The IRS proactively works with both internal and external stakeholders to minimize the burden on small businesses, while maintaining tax compliance. The Agency also seeks input regarding the burden estimates from the public via notices and tax product instructions. The collection of information requirement will not have a significant economic impact on a substantial number of small entities.
Consequences of less frequent collection on federal programs or policy activities could consist of a decrease in the amount of taxes collected by the IRS, inaccurate and untimely filing of tax returns, and an increase in tax violations.
There are no special circumstances requiring data collection to be inconsistent with guidelines in 5 CFR 1320.5(d)(2).
In response to the Federal register notice dated September 23, 2025 (90 FR 45895), the IRS received no comment during the comment period for this collection of information.
No payment or gift has been provided to any respondents.
Generally, tax returns and tax return information are confidential as required by 26 U.S.C. 6103.
No personally identifiable information (PII) is collected.
These regulations provide procedures for current and former IRS employees and contractors to follow when they receive requests and subpoenas for IRS records and information. This information is required to enable the IRS to provide authorizing officials with a better informed basis upon which to determine whether to grant, deny, or limit testimony or the disclosure of IRS records or information so as to conserve agency resources.
The collection of information is voluntary and required to obtain a benefit. The likely respondents are individuals, farms, business or other for-profit institutions, nonprofit institutions, and small
businesses or organizations.
Estimated total annual reporting: 1,400 hours.
Estimated average annual burden hours per respondent: 1 hour.
Estimated number of respondents: 1,400.
There is no start-up costs associated with this collection.
There are no known annualized costs to the federal government.
There is no change in the paperwork burden previously approved by OMB. This form is being submitted for renewal purposes only.
There are no plans for tabulation, statistical analysis and publication.
The IRS believes that displaying the OMB expiration date is inappropriate because it could cause confusion by leading taxpayers to believe that the forms and regulations expire as of the expiration date. Taxpayers are not likely to be aware that the IRS intends to request renewal of the OMB approval and obtain a new expiration date before the old one expires.
There are no exceptions to the certification statement.
| File Type | application/vnd.openxmlformats-officedocument.wordprocessingml.document |
| File Modified | 0000-00-00 |
| File Created | 2025-11-27 |