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DEPARTMENT OF THE TREASURY
Internal Revenue Service
CFR Citation: 26 CFR Part 301
RIN ID: RIN 1545-BI00
REG ID: [REG-121698-08]
NOTICE: PROPOSED RULES
DOCUMENT ACTION: Correction to a notice of proposed rulemaking by cross- reference to temporary regulations.
SUBJECT CATEGORY: Amendments to the Section 7216 Regulations--Disclosure or Use of Information by Preparers of Returns; Correction
DOCUMENT SUMMARY: This document contains a correction to a notice of proposed rulemaking by crossreference to temporary regulations (REG12169808) that was published in the Federal Register on Wednesday, July 2, 2008 (73 FR 37910) providing updated guidance affecting tax return preparers regarding the disclosure of a taxpayer's social security number to a tax return preparer located outside of the United States in order to provide an exception allowing such disclosure with the taxpayer's consent in limited circumstances.
SUMMARY: Amendments to the Section 7216 Regulations; Disclosure or Use of Information by Preparers of Returns; Correction,
SUPPLEMENTAL INFORMATION
BackgroundThe correction notice that is the subject of this document is under section 7216 of the Internal Revenue Code.
Need for Correction
As published, a notice of proposed rulemaking by crossreference to temporary regulations (REG12169808) contains an error that may prove to be misleading and is in need of clarification.
Correction of Publication
Accordingly, the publication of a notice of proposed rulemaking by crossreference to temporary regulations (REG12169808), which was the subject of FR Doc. E815047, is corrected 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
[[Page 40800]]
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. E816304 Filed 71508; 8:45 am]
BILLING CODE 483001P
FOR FURTHER INFORMATION CONTACT Lawrence E. Mack, (202) 622-4940 (not a tollfree number).
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