View Information Collection Request (ICR) Package
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View ICR - Agency Submission
COMMENT
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Days
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OMB Control No:
1545-1726
ICR Reference No:
202601-1545-020
Status:
Received in OIRA
Previous ICR Reference No:
202303-1545-020
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Title:
Practice Before the Internal Revenue Service
Type of Information Collection:
Revision of a currently approved collection
Common Form ICR:
No
Type of Review Request:
Regular
Date Submitted to OIRA:
03/16/2026
Requested
Previously Approved
Expiration Date
36 Months From Approved
06/30/2026
Responses
215,146
710,110
Time Burden (Hours)
218,240
1,773,520
Cost Burden (Dollars)
0
0
Abstract:
This collection covers the requirements outlined in Circular 230. Circular 230 contains rules governing the recognition of attorneys, certified public accountants, enrolled agents, enrolled retirement plan agents, registered tax return preparers, and other persons representing taxpayers before the Internal Revenue Service.
Authorizing Statute(s):
US Code:
26 USC 7805
Name of Law: Rules and regulations
US Code:
31 USC 330
Name of Law: Practice before the Department
Citations for New Statutory Requirements:
None
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
Not associated with rulemaking
Federal Register Notices & Comments
60-day Notice:
Federal Register Citation:
Citation Date:
90 FR 52165
11/19/2025
30-day Notice:
Federal Register Citation:
Citation Date:
91 FR 11374
03/09/2026
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
10
IC Title
Form No.
Form Name
Annual Filing Season Program (RP 2014-42)
Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer
23
Application for Enrollment to Practice Before the Internal Revenue Service
Cicrular 230 Recordkeeping and Third-party disclosures
Continuing education providers and continuing education programs
8498
Continuing Education Provider Application and Request for Provider Number
Continuing education providers and continuing education programs
14364
Continuing Education Program Evaluation
Continuing education providers and continuing education programs
14392
Continuing Education Waiver Request
Continuing education providers and continuing education programs
14360
Continuing Education Provider Complaint Referral
Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer
2587
Application for Special Enrollment Examination
Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer
8554
Application for Renewal of Enrollment to Practice Before the Internal Revenue Service
Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer
8554-EP
Application for Renewal of Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA)
ICR Summary of Burden
Total Request
Previously Approved
Change Due to New Statute
Change Due to Agency Discretion
Change Due to Adjustment in Estimate
Change Due to Potential Violation of the PRA
Annual Number of Responses
215,146
710,110
0
0
-494,964
0
Annual Time Burden (Hours)
218,240
1,773,520
0
0
-1,555,280
0
Annual Cost Burden (Dollars)
0
0
0
0
0
0
Burden increases because of Program Change due to Agency Discretion:
No
Burden Increase Due to:
Burden decreases because of Program Change due to Agency Discretion:
No
Burden Reduction Due to:
Short Statement:
IRS has not made any revisions or other program changes that affect the burden. The purpose of this submission to renew the OMB approval and to consolidate related collections under one approval number. Additionally, IRS has updated the burden due to better estimates.
Annual Cost to Federal Government:
$160,740
Does this IC contain surveys, censuses, or employ statistical methods?
No
Does this ICR request any personally identifiable information (see
OMB Circular No. A-130
for an explanation of this term)? Please consult with your agency's privacy program when making this determination.
Yes
Does this ICR include a form that requires a Privacy Act Statement (see
5 U.S.C. §552a(e)(3)
)? Please consult with your agency's privacy program when making this determination.
Yes
Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]?
No
Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]?
No
Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)?
No
Is this ICR related to the Pandemic Response?
No
Agency Contact:
Cquincy Fletcher 314 339-1313
Common Form ICR:
No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(a) It is necessary for the proper performance of agency functions;
(b) It avoids unnecessary duplication;
(c) It reduces burden on small entities;
(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;
(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;
(f) It indicates the retention periods for recordkeeping requirements;
(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.
(i) It uses effective and efficient statistical survey methodology (if applicable); and
(j) It makes appropriate use of information technology.
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
Certification Date:
03/16/2026
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