[Federal Register Volume 67, Number 8 (Friday, January 11, 2002)]
[Proposed Rules]
[Page 1421]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 02-660]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301 and 602

[REG-105344-01]
RIN 1545-AY77


Disclosure of Returns and Return Information by Other Agencies; 
Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking by cross-reference to temporary 
regulations.

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SUMMARY: This document contains corrections to proposed regulations 
(REG-105344-01) which were published in the Federal Register on 
Thursday, December 13, 2001 (66 FR 64386). These regulations relate to 
the disclosure of returns and return information by other agencies.

DATES: These corrections are effective December 13, 2001.

FOR FURTHER INFORMATION CONTACT: Julie C. Schwartz, (202) 622-4570 (not 
a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The proposed rulemaking by cross-reference to temporary regulations 
that are the subject of this correction is under section 6103 of the 
Internal Revenue Code.

Need for Correction

    As published, proposed rulemaking by cross-reference to temporary 
regulations (REG-105344-01) contain errors which may prove to be 
misleading and are in need of clarification.

Correction of Publication

    Accordingly, the publication of notice of proposed rulemaking by 
cross-reference to temporary regulations (REG-105344-01), which are the 
subject of FR Doc. 01-30620, is corrected as follows:
    1. On page 64386, column 2, in the preamble, under the paragraph 
heading ``Paperwork Reduction Act,'' paragraph 3, line 4, the language 
``Internal revenue Service, including'' is corrected to read ``Internal 
Revenue Service, including''.
    2. On page 64386, column 3, in the preamble, under the paragraph 
heading ``Paperwork Reduction Act,'' line 11, the language 
``recordkeepers are federal agencies and'' is corrected to read 
``recordkeepers are Federal agencies and''.

LaNita VanDyke,
Acting Chief, Regulations Unit, Associate Chief Counsel (Income Tax and 
Accounting).
[FR Doc. 02-660 Filed 1-10-02; 8:45 am]
BILLING CODE 4830-01-P