# Federal Register #2026-22401

IRS public comment notice for Foreclosure Sale Purchaser information collection

**Buyer:** Internal Revenue Service
**Posted:** November 03, 2026
**Respond By:** January 05, 2027
**Identifier:** 2026-22401

The Department of the Treasury’s Internal Revenue Service (IRS) is seeking public comments on its Foreclosure Sale Purchaser information collection, not soliciting products or services.
- **Government buyer:** U.S. Department of the Treasury, Internal Revenue Service (IRS); no sub-agency or office is specified.
- **Purpose:** IRS Form 15597 collects contact information from a purchaser at a third-party foreclosure sale when the IRS is considering redeeming the property.
- **Collection status:** Extension of an existing information collection with no changes.
- **OEMs and vendors:** None identified; no goods or services are requested.

### Description

The Internal Revenue Service requests comments on its information collection titled “Foreclosure Sale Purchaser.” Form 15597 gathers contact information from a purchaser at a third-party foreclosure sale when the IRS is considering redemption of the property. This is an extension of a currently approved collection with no changes; the notice invites public comments under the Paperwork Reduction Act. Comments are due by January 4, 2027.

[View original listing](https://www.federalregister.gov/documents/2026/11/03/2026-22401/agency-information-collection-activities-comment-request-on-foreclosure-sale-purchaser)