2026-22401NoticeWallet

IRS Wants Feedback on Tracking Buyers at Foreclosure Sales

Published Date: 11/3/2026

Notice

Summary

The IRS wants your thoughts on a form that collects info about people who buy homes at foreclosure sales. This helps the IRS keep track when they might want to redeem the property. If you’re involved in foreclosure sales or just curious, you’ve got until January 4, 2027, to share your feedback—no cost, just your voice!

Analyzed Economic Effects

2 provisions identified: 0 benefits, 2 costs, 0 mixed.

Foreclosure purchaser must supply contact info

If you buy a home at a third-party foreclosure sale, the IRS collects your contact information using Form 15597 (OMB Control No. 1545-2199) when the IRS is considering redeeming the property. The agency estimates 150 responses, about 4.08 hours per response, and a total annual burden of 613 hours. Written comments on this collection are due January 4, 2027.

Comments become public; avoid sensitive data

If you submit comments on this information collection, all comments will become public record and viewable on relevant websites, so the IRS asks that you not include confidential or sensitive personal information. The notice invites public comment under the Paperwork Reduction Act and sets the comment deadline as January 4, 2027.

Personalized for You

How does this regulation affect your finances?

Personalize government policy and PRIA will tell you what this federal register document means for your household, plus every other regulation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.

Key Dates

Published Date
Comments Due
11/3/2026
1/4/2027

Department and Agencies

Department
Independent Agency
Agency
Treasury Department
Internal Revenue Service
Source: View HTML

Related Federal Register Documents

Previous / Next Documents

Back to Federal Register