- The agency is requesting input on the necessity, accuracy of burden estimates, and ways to improve or reduce the load of its cognitive and psychological research activities.
- The collection covers opinion surveys, focus groups, think-aloud interviews and usability studies involving up to 10,000 respondents for a total of 15,000 burden hours.
- This is an extension of a currently approved information collection that applies to individuals and businesses.
- Comments must be submitted by December 7, 2026 and will become part of the public record for OMB review.
Agency Notice
The Internal Revenue Service issued a notice in the Federal Register on October 6, 2026 requesting public comments under the Paperwork Reduction Act on a continuing information collection.
The collection is identified by OMB Control Number 1545-1349 and is used to support research coordinated by the Statistics of Income division on behalf of IRS operations.
This activity does not change any tax rules, filing obligations or taxpayer rights.
Research Focus
The studies examine psychological and cognitive factors in IRS data-gathering methods such as interviewing, form design, survey tools, technology interfaces and internal as well as external operating procedures.
Planned work includes opinion surveys, focus group sessions, think-aloud interviews and usability testing related to forms or system development.
The research is intended to improve the quality of information the IRS collects from the public.
It affects individuals along with businesses and other for-profit organizations.
Burden and Review Type
The IRS estimates 10,000 respondents will participate, each taking an average of one hour and thirty minutes, resulting in 15,000 total annual burden hours.
The notice classifies the request as an extension of an existing approved collection.
Submitting Comments
Written comments are due by December 7, 2026 to receive consideration.
They may be sent by mail or email and must reference OMB Control No. 1545-1349.
All submissions will be summarized, included in the OMB approval request and made publicly available.
Separate Tax Debt Questions
This notice addresses only research methods that help the IRS evaluate and improve its own forms and systems. It does not create, alter, or announce any tax relief, payment plan, or debt-resolution program.
Readers who have existing questions about IRS tax debt, collections, or personal compliance options should treat those matters separately from the research-comment process described here.
Republic Tax Relief offers a free, no-obligation initial consultation for individuals and businesses facing IRS or state tax issues; interested taxpayers can contact the firm to discuss suitability, scope, and fees for private tax-resolution assistance.
Announcement covered: Oct 6, 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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