2010-2611. Amendments to the Section 7216 Regulations-Disclosure or Use of Information by Preparers of Returns; Correction  

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    AGENCY:

    Internal Revenue Service (IRS), Treasury.

    ACTION:

    Correction to final and temporary regulations.

    SUMMARY:

    This document contains a correction to final and temporary regulations (TD 9478) that were published in the Federal Register on Monday, January 4, 2010 (75 FR 48) providing rules relating to the disclosure and use of tax return information by tax return preparers.

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    FOR FURTHER INFORMATION CONTACT:

    Molly K. Donnelly, (202) 622-4940 (not a toll free number).

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    SUPPLEMENTARY INFORMATION:

    Background

    The final and temporary regulations (TD 9478) that are the subject of this correction are under section 7216 of the Internal Revenue Code.

    Need for Correction

    As published, the final and temporary regulations (TD 9478) contain an error that may prove to be misleading and is in need of clarification.

    Correction of Publication

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    Accordingly, the final and temporary regulations (TD 9478), that are the subject of FR Doc. E9-31115, are corrected as follows:

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    On page 48, column 2, under the paragraph heading “Background”, line 15 from the bottom of the paragraph, the language “are being made following the issuance” is corrected to read “is being made following the issuance”.

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    LaNita VanDyke,

    Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).

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    [FR Doc. 2010-2611 Filed 2-5-10; 8:45 am]

    BILLING CODE 4830-01-P

Document Information

Published:
02/08/2010
Department:
Internal Revenue Service
Entry Type:
Rule
Action:
Correction to final and temporary regulations.
Document Number:
2010-2611
Pages:
6095-6095 (1 pages)
Docket Numbers:
TD 9478
RINs:
1545-BI86: Disclosure and Use of Statistical Compilations of Anonymous Tax Return Information Under Section 7216
RIN Links:
https://www.federalregister.gov/regulations/1545-BI86/disclosure-and-use-of-statistical-compilations-of-anonymous-tax-return-information-under-section-721
PDF File:
2010-2611.pdf
CFR: (1)
26 CFR 301