Jackson earned his first international cap against Scotland at Murrayfield last month, and he is named alongside Jonathan Sexton and Ian Madigan at out-half.
It could mark the end of fly-half O'Gara's international career, following a disappointing cross-kick as the side lost to Scotland.
It was the latest in his poor performance from the 35-year-old, who struggled against England during the Six Nations, and with his own province, Munster, against Llanelli during the rest week.
Elsewhere, Ulster's Rory Best, Declan Fitzpatrick, Iain Henderson, Luke Marshall Andrew Trimble and Dan Tuohy have also been selected by Ireland coach Declan Fitzpatrick.
Robbie Diack could also make his debut for the side, after he was named in the side which continues to be captained by Jamie Heaslip.
Sexton returns from injury along with Mike McCarthy, Donnacha Ryan and Ulster's Craig Gilroy, whose teammate Darren Cave is out due to a concussion picked up at Ravenhill against Treviso.
A full medical update is expected on Monday.
Ireland 32-man squad in full:
Rory Best, Sean Cronin, Robbie Diack, Keith Earls, Luke Fitzgerald, Declan Fitzpatrick, Craig Gilroy, Cian Healy, Jamie Heaslip, Iain Henderson, Paddy Jackson, David Kearney, Rob Kearney, David Kilcoyne, Ian Madigan, Luke Marshall, Mike McCarthy, Fergus McFadden, Conor Murray, Sean O'Brien, Donncha O'Callaghan, Tommy O'Donnell, Brian O'Driscoll, Peter O'Mahony, Eoin O'Malley, Eoin Reddan, Mike Ross, Donnacha Ryan, Jonathan Sexton, Andrew Trimble, Devin Toner, Dan Tuohy.