Amendments to the Section 7216 Regulations; Disclosure or Use of Information by Preparers of Returns; Correction

Federal Register: July 16, 2008 (Volume 73, Number 137)

Proposed Rules

Page 40799-40800

From the Federal Register Online via GPO Access [wais.access.gpo.gov]

DOCID:fr16jy08-28

DEPARTMENT OF THE TREASURY

Internal Revenue Service 26 CFR Part 301

REG-121698-08

RIN 1545-BI00

Amendments to the Section 7216 Regulations--Disclosure or Use of

Information by Preparers of Returns; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to a notice of proposed rulemaking by cross- reference to temporary regulations.

SUMMARY: This document contains a correction to a notice of proposed rulemaking by cross-reference to temporary regulations (REG-121698-08) that was published in the Federal Register on Wednesday, July 2, 2008

(73 FR 37910) providing updated guidance affecting tax return preparers regarding the disclosure of a taxpayer's social security number to a tax return preparer located outside of the United States in order to provide an exception allowing such disclosure with the taxpayer's consent in limited circumstances.

FOR FURTHER INFORMATION CONTACT: Lawrence E. Mack, (202) 622-4940 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The correction notice that is the subject of this document is under section 7216 of the Internal Revenue Code.

Need for Correction

As published, a notice of proposed rulemaking by cross-reference to temporary regulations (REG-121698-08) contains an error that may prove to be misleading and is in need of clarification.

Correction of Publication

Accordingly, the publication of a notice of proposed rulemaking by cross-reference to temporary regulations (REG-121698-08), which was the subject of FR Doc. E8-15047, is corrected as follows:

On page 37911, column 2, in the preamble, under the paragraph heading ``Comments and Public Hearing'', line 4 of the last paragraph, the language ``must submit written comments on'' is

Page 40800

corrected to read ``must submit written comments by''.

LaNita Van Dyke,

Chief, Publications and Regulations Branch, Legal Processing Division,

Associate Chief Counsel, (Procedure and Administration).

FR Doc. E8-16304 Filed 7-15-08; 8:45 am

BILLING CODE 4830-01-P