73 FR 137 pgs. 40799-40800 - Amendments to the Section 7216 Regulations—Disclosure or Use of Information by Preparers of Returns; Correction
Type: PRORULEVolume: 73Number: 137Pages: 40799 - 40800
Docket number: [REG-121698-08]
FR document: [FR Doc. E8-16304 Filed 7-15-08; 8:45 am]
Agency: Treasury Department
Sub Agency: Internal Revenue Service
Official PDF Version: PDF Version
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 temporaryregulations.
SUMMARY:
This document contains a correction to a notice of proposed rulemaking bycross-reference to temporary regulations (REG-121698-08) that was published in the Federal Register on Wednesday, July 2, 2008 (73 FR 37910) providing updatedguidance affecting tax return preparers regarding the disclosure of a taxpayer's social securitynumber to a tax return preparer located outside of the United States in order to provide anexception 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 7216of the Internal Revenue Code.
Need for Correction
As published, a notice of proposed rulemaking by cross-reference to temporaryregulations (REG-121698-08) contains an error that may prove to be misleading and is in needof clarification.
Correction of Publication
Accordingly, the publication of a notice of proposed rulemaking by cross-reference totemporary regulations (REG-121698-08), which was the subject of FR Doc. E8-15047, iscorrected 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 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