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

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

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
DEPARTMENT OF THE TREASURY : Internal Revenue Service

27. Suspension of Statutes of Limitations in Third-Party and John Doe Summons Disputes and Expansion of Taxpayers' Rights

RULES: Third-Party and John Doe Summons Disputes,

This document contains final regulations relating to third- party and John Doe summonses. These final regulations reflect amendments to sections 7603 and 7609 of the Internal Revenue Code of 1986 made by the Internal Revenue Service Restructuring and Reform Act of 1998, the Omnibus Budget Reconciliation Act of 1990, the Technical and Miscellaneous
DEPARTMENT OF THE TREASURY : Internal Revenue Service

28. Release of Lien or Discharge of Property; Correction

RULES: Release of Lien or Discharge of Property; Correction,

This document contains corrections to final regulations (TD 9378) that were published in the Federal Register on Thursday, January 31, 2008 (73 FR 5741) relating to release of lien and discharge of property under sections 6325, 6503 and 7423 of the Internal Revenue Code. These regulations update existing regulations and contain procedures for
DEPARTMENT OF THE TREASURY : Internal Revenue Service

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