[Federal Register Volume 73, Number 137 (Wednesday, July 16, 2008)]
[Proposed Rules]
[Pages 40799-40800]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E8-16304]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[REG-121698-08]
RIN 1545-BI00
Amendments to the Section 7216 Regulations--Disclosure or Use of
Information by Preparers of Returns; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to a notice of proposed rulemaking by cross-
reference to temporary regulations.
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SUMMARY: This document contains a correction to a notice of proposed
rulemaking by cross-reference to temporary regulations (REG-121698-08)
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.
FOR FURTHER INFORMATION CONTACT: Lawrence E. Mack, (202) 622-4940 (not
a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The 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 cross-reference to
temporary regulations (REG-121698-08) 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
cross-reference to temporary regulations (REG-121698-08), which was the
subject of FR Doc. E8-15047, 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. E8-16304 Filed 7-15-08; 8:45 am]
BILLING CODE 4830-01-P