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CFR Citation: 26 CFR Part 301

RIN ID: RIN 1545-BI01

TD ID: [TD 9409]

NOTICE: RULES

DOCUMENT ACTION: Correcting amendment.

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

DATES: Effective Date: July 16, 2008.

DOCUMENT SUMMARY: This document contains a correction to final and temporary regulations (TD 9409) that was published in the Federal Register on Wednesday, July 2, 2008 (73 FR 37804) providing rules relating to the disclosure and use of tax return information by tax return preparers. These regulations provide updated guidance regarding the disclosure of a taxpayer's social security number to a tax return preparer located outside of the United States.

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

SUPPLEMENTAL INFORMATION

The final and temporary regulations that are the subjects of this document are under section 7216 of the Internal Revenue Code. Need for Correction

As published, final and temporary regulations (TD 9409) contain an error that may prove to be misleading and is in need of clarification. List of Subjects in 26 CFR Part 301

Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income taxes, Penalties, Reporting and recordkeeping requirements. Correction of Publication
Accordingly, 26 CFR part 301 is corrected by making the following correcting amendment:
PART 301PROCEDURE AND ADMINISTRATION
Paragraph 1. The authority citation for part 301 continues to read, in part, as follows:

Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 301.72163T(d) is amended by revising the second sentence to read as follows:
Sec. 301.72163T Disclosure or use permitted only with the taxpayer's consent (temporary).
* * * * *
(d) * * * The applicability of this section expires on July 1, 2011.
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. E816288 Filed 71508; 8:45 am]
BILLING CODE 483001P

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