# 2026-22384: IRS Seeks Comments on Its IRA Compliance Resolution System

2026-22384, Agency Information Collection Activities; Comment Request on Individual Retirement Account Compliance Resolution System, is a Federal Register notice from Treasury Department, Internal Revenue Service published 2026-11-03, effective Written comments should be received on or before January 4, 2027 to be assured of consideration.; PRIA reads it as touching household money (as of 2026-11-04).

- Canonical: https://policyrisk.com/federal-register/2026-22384
- As of: 2026-11-04
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Document number: 2026-22384
- Title: Agency Information Collection Activities; Comment Request on Individual Retirement Account Compliance Resolution System
- Type: Notice
- Agencies: Treasury Department; Internal Revenue Service
- Citation: 91 FR 69311
- Published: 2026-11-03
- Effective: Written comments should be received on or before January 4, 2027 to be assured of consideration.
- Comments close: 2027-01-04
- Significant: no
- Touches household money: yes
- Regulation identifier numbers: none
- Last updated: 2026-11-04

## In one line

IRS Seeks Comments on Its IRA Compliance Resolution System

## Summary

The IRS wants your thoughts on a new system to help people fix problems with their Individual Retirement Accounts (IRAs). This system aims to make it easier and clearer to handle IRA issues, with no new fees announced yet. If you have ideas or concerns, send them by January 4, 2027, so the IRS can make it work better for everyone.

## Abstract

In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

## Effects PRIA read

- New IRA correction program (ICRS): benefit, medium. The IRS is creating the IRA Compliance Resolution System (ICRS) under Revenue Procedure 2026-33 to let IRA custodians and IRA owners correct certain eligible inadvertent failures that happen because of custodian errors or inadvertent errors by a service provider. The program covers IRAs and annuiti…
- 60‑day rollover waiver requests move to ICRS: benefit, low. Requests for waivers of the 60-day rollover requirement that were previously handled as private letter ruling requests under Rev. Proc. 2026-4 will be transitioned to requests for waivers under the new ICRS. This changes where and how waiver requests for missed 60-day rollovers are submitted.
- Information‑collection burden on custodians: cost, medium. The IRS estimates this new information collection (OMB Control No. 1545-NEW) will generate 30,750 responses, take about 1 hour and 16 minutes per response, and total 38,909 annual burden hours. The affected public is listed as "Business or other for-profit organizations."
- No new fees announced yet: benefit, low. The notice states the IRS is seeking comments on the new ICRS and notes there are no new fees announced at this time. Stakeholders were invited to comment by January 4, 2027.

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- [2026-20277](https://policyrisk.com/federal-register/2026-20277): Federal Scholarship Tax Credit, 2026-10-02
- [2026-20026](https://policyrisk.com/federal-register/2026-20026): Trump Accounts, 2026-09-30
- [2026-20027](https://policyrisk.com/federal-register/2026-20027): Trump Accounts, 2026-09-30
- [2026-18219](https://policyrisk.com/federal-register/2026-18219): Car Loan Interest Deduction, 2026-09-08
- [2026-17622](https://policyrisk.com/federal-register/2026-17622): Federal Independent Dispute Resolution Operations; Correction, 2026-08-28

## Sources
- [2026-22384 on federalregister.gov](https://www.federalregister.gov/documents/2026/11/03/2026-22384/agency-information-collection-activities-comment-request-on-individual-retirement-account-compliance)
- [2026-22384 as published (PDF)](https://www.govinfo.gov/content/pkg/FR-2026-11-03/pdf/2026-22384.pdf)

## Related
- [Previous: 2026-22379, Sunshine Act Meeting Notice](https://policyrisk.com/federal-register/2026-22379)
- [Next: 2026-22387, Supplemental Nutrition Assistance Program: State of South Carolina SNAP Demonst…](https://policyrisk.com/federal-register/2026-22387)
- [All Federal Register documents](https://policyrisk.com/federal-register)

Source: PRIA, https://policyrisk.com/federal-register/2026-22384 (as of 2026-11-04).