- Form 15597 collects contact information from third-party foreclosure sale purchasers for IRS redemption decisions.
- The current collection is an extension with no changes; it affects various public segments including individuals, businesses, and governments.
- Written comments on the form's utility and burden must be submitted by January 4, 2027 to ensure consideration.
Background on the Information Collection Notice
On November 3, 2026, the Internal Revenue Service issued a notice in the Federal Register inviting public comments on its ongoing use of Form 15597, titled Foreclosure Sale Purchaser. This notice follows standard procedures under the Paperwork Reduction Act of 1995, allowing the IRS to gather feedback on existing information collections before seeking continued approval from the Office of Management and Budget.
The form itself is completed by third parties to provide contact information about the purchaser at a foreclosure sale. The IRS uses this data when it is evaluating whether to exercise its right to redeem the property. The notice confirms there are no changes to the previously approved collection under OMB Control Number 1545-2199.
Who Is Affected and Estimated Burden
The information collection applies to a range of entities that may be involved in or record details from foreclosure sales. Affected public includes individuals or households, businesses or other for-profit organizations, not-for-profit institutions, farms, and federal, state, local, or tribal governments.
The IRS estimates 150 responses annually, with each taking an average of 4.08 hours to complete. This results in a total estimated annual burden of 613 hours. The notice provides an opportunity for the public to comment on whether this burden estimate is accurate and whether the collection is necessary.
How to Submit Comments and Review Official Records
Readers seeking to review the full details of this information collection request, including the form and supporting statements, should consult the official Federal Register notice published November 3, 2026, or contact the IRS for copies. The primary source document is available through the Government Publishing Office at federalregister.gov under FR Doc. 2026-22401.
Written comments must be received by January 4, 2027, to be assured of consideration. They can be sent by mail to Andres Garcia at the IRS address in Washington, DC, or by email to [email protected], with OMB Control No. 1545-2199 referenced. Additional information about the collection can be obtained from LaNita Van Dyke at 202-317-6009. The IRS will summarize all comments received as part of its request for OMB approval.
Republic Tax Relief can be contacted for a free, no-obligation initial consultation about private tax-resolution services if a reader has separate, existing questions about IRS tax debt that fall outside this administrative collection process.
Purpose of Public Comments
The IRS specifically invites feedback on five areas: the necessity and practical utility of the collection; the accuracy of the burden estimate; ways to improve the quality and clarity of the information gathered; methods to reduce respondent burden, including through automation; and any related capital, start-up, or ongoing costs.
All submitted comments become public records and may appear on relevant websites. Individuals should avoid including confidential or sensitive personal information in their submissions. This process helps the IRS evaluate and minimize the impact of its paperwork requirements on the public.
Announcement covered: Nov 3, 2026.
General information only, not individual tax, legal, or financial advice. Rules, deadlines, and eligibility depend on your circumstances. Check current official guidance or consult a qualified professional.
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