75 FR 155 pg. 48880 - User Fees Relating to Enrollment and Preparer Tax Identification Numbers; Correction
Type: PRORULEVolume: 75Number: 155Page: 48880
Docket number: [REG-139343-08]
FR document: [FR Doc. 2010-19881 Filed 8-11-10; 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 300
[REG-139343-08]
RIN 1545-BI71
User Fees Relating to Enrollment and Preparer Tax Identification Numbers; Correction
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Correction to notice of proposed rulemaking and notice of a public hearing.
SUMMARY:
This document contains a correction to a notice of proposed rulemaking and notice of a public hearing (REG-139343-08) that was published in the Federal Register on Friday, July 23, 2010 (75 FR 43110). The proposed regulations contain proposed amendments to regulations relating to the imposition of certain user fees on certain tax practitioners. The proposed regulations establish a new user fee for individuals who apply for or renew a preparer tax identification number.
FOR FURTHER INFORMATION CONTACT:
Emily M. Lesniak, (202) 622-4940 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The notice of proposed rulemaking and notice of a public hearing that is the subject of this document is under section 6109 of the Internal Revenue Code.
Need for Correction
As published, the notice of proposed rulemaking and notice of a public hearing (REG-139343-08) contains an error that is misleading and is in need of clarification.
Correction to Publication
Accordingly, the notice of proposed rulemaking and notice of a public hearing which was the subject of FR Doc. 2010-18198 is corrected as follows:
On page 43110, column 1, in the heading, line 5, the language "RIN 1545-B171" is corrected to read "RIN 1545-BI71".
LaNita VanDyke,
Branch Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2010-19881 Filed 8-11-10; 8:45 am]
BILLING CODE 4830-01-P