Correction

In rule document E81569 beginning on page 5741 in the issue of Thursday, January 31, 2008, make the following correction:

Sec. 301.63251 [Corrected]

On page 5742, in Sec. 301.63251, in the third column, in paragraph (5), in the third line, ``proof of full payment'' should read ``proof of full payment''.
[FR Doc. Z81569 Filed

DEPARTMENT OF THE TREASURY : Internal Revenue Service

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

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

This document contains proposed regulations regarding the use of designated summonses and related summonses and the effect on the period of limitations on assessment when a case is brought with respect to a designated or related summons. This document also withdraws the previous proposed regulations published in the Federal Register on July 31,

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains final regulations relating to returns prepared or signed by the Commissioner or other Internal Revenue Officers or employees under section 6020 of the Internal Revenue Code. These final regulations provide guidance for preparing a substitute for return under section 6020(b). Absent the existence of a return under section

DEPARTMENT OF THE TREASURY : Internal Revenue Service

Correction

In rule document E85686 beginning on page 15064 in the issue of Friday, March 21, 2008, make the following correction:

Sec. 301.77012 [Corrected]

On page 15065, in the second column, in Sec. 301.77012 , paragraph ``(e) Effective/applicability date.* * *'' should read ``(e) Effective/ applicability date. * * *''
[FR Doc. Z85686

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains corrections to final regulations (TD 9375) that were published in the Federal Register on Monday, January 7, 2008 (73 FR 1058) regarding the disclosure and use of their tax return information by tax return preparers.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains proposed regulations related to the validity and priority of the Federal tax lien against certain persons under section 6323 of the Internal Revenue Code (the Code). The proposed regulations update the corresponding Treasury Regulations in various respects. The proposed regulations reflect the adjustment within section

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains regulations to update the rules regarding the disclosure and use of tax return information by tax return preparers. Among other things, the regulations finalize rules for taxpayers to consent to the disclosure or use of their tax return information by tax return preparers.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains a correction to final regulations (TD 8697), that were published in the Federal Register on Wednesday, December 18, 1996 (61 FR 66584). The final regulations classify certain business organizations under an elective regime.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document describes rules that the Treasury Department and the IRS are considering proposing, in a notice of proposed rulemaking, regarding the disclosure and use of tax return information by tax return preparers. The rules would apply to the marketing of refund anticipation loans (RALs) and certain other products in connection with the

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains temporary regulations relating to the disclosure of return information, pursuant to section 6103(n) of the Internal Revenue Code (Code), by an officer or employee of the Treasury Department, to a whistleblower and, if applicable, the legal representative of the whistleblower, to the extent necessary in connection with a

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains corrections to a notice of proposed rulemaking (REG14199806) that was published in the Federal Register on Thursday, April 17, 2008 (73 FR 20877) relating to the validity and priority of the Federal tax lien against certain persons under section 6323 of the Internal Revenue Code.

DEPARTMENT OF THE TREASURY : Internal Revenue Service

In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the disclosure of return information, pursuant to section 6103(n), to whistleblowers and their legal representatives. The temporary regulations describe the circumstances by which an officer or employee of the Treasury

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document contains temporary and final regulations relating to certain business entities included on the list of foreign business entities that are always classified as corporations for Federal tax purposes. The regulations are needed to make the Federal tax classification of Bulgarian public limited liability companies consistent with the

DEPARTMENT OF THE TREASURY : Internal Revenue Service

In the Rules and Regulations section of this issue of the Federal Register, the IRS and the Treasury Department are issuing temporary and final regulations relating to certain business entities included on the list of foreign business entities that are always classified as corporations for Federal tax purposes. The regulations are needed to make

DEPARTMENT OF THE TREASURY : Internal Revenue Service

This document corrects final regulations and removal of temporary regulations (TD 9380) that was published in the Federal Register on Wednesday, February 20, 2008 (73 FR 9188), relating to substitutes for returns.

DEPARTMENT OF THE TREASURY : Internal Revenue Service