Guidance Necessary to Facilitate Electronic Tax Administration: Update of Section 7216 Regulations; Correction
Federal Register: February 13, 2008 (Volume 73, Number 30)
Rules and Regulations
Page 8193
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
DOCID:fr13fe08-6
Page 8193
DEPARTMENT OF THE TREASURY
Internal Revenue Service 26 CFR Part 301
TD 9375
RIN 1545-BA96
Guidance Necessary To Facilitate Electronic Tax Administration--
Updating of Section 7216 Regulations; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final regulations; correction.
SUMMARY: This document contains corrections to final regulations (TD 9375) that were published in the Federal Register on Monday, January 7, 2008 (73 FR 1058) regarding the disclosure and use of their tax return information by tax return preparers.
DATES: The correction is effective February 13, 2008.
FOR FURTHER INFORMATION CONTACT: Lawrence Mack, (202) 622-4940 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations (TD 9375) that are the subject of the correction are under Section 7216 of the Internal Revenue Code.
Need for Correction
As published, final regulations (TD 9375) contain errors that may prove to be misleading and are in need of clarification.
Correction of Publication
Accordingly, the publication of the final regulations (TD 9375), which were the subject of FR Doc. 08-1, is corrected as follows: 1. On page 1058, column 3, in the preamble, under the paragraph heading ``Background'', seventh line of the fifth paragraph of the column, the language ``2005-52 I.R.B. 1204 (December 07,'' is corrected to read ``2005-52 I.R.B. 1204 (December 7,''. 2. On page 1062, column 1, in the preamble, under the paragraph heading ``D. Disclosures to Other Tax Return Preparers'', thirteenth line of the column, the language ``Service provider. The commentator's'' is corrected to read ``service provider. The commentator's''. 3. On page 1066, column 3, in the preamble, under the paragraph heading ``H. Multiple Disclosures or Multiple Uses Within a Single
Consent Form'', fifteenth line of the second paragraph, the language
``Section 301-7216-3(c)(1) of the final'' is corrected to read
``Section 301.7216-3(c)(1) of the final''.
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel, (Procedure and Administration).
FR Doc. E8-2597 Filed 2-12-08; 8:45 am
BILLING CODE 4830-01-P