[Federal Register Volume 68, Number 89 (Thursday, May 8, 2003)]
[Rules and Regulations]
[Page 24644]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 03-11487]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1, 301 and 602

[TD 9040]
RIN 1545-AY56


Guidance Necessary To Facilitate Electronic Tax Administration; 
Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document contains corrections to final regulations that 
were published in the Federal Register on Friday, January 31, 2003 (68 
FR 4918), regarding regulations that eliminate regulatory impediments 
to the electronic filing of Form 1040, ``U.S. Individual Income Tax 
Return.''

DATES: This correction is effective January 31, 2003.

FOR FURTHER INFORMATION CONTACT: Joseph P. Dewald, (202) 622-4910 (not 
a toll-free number).

SUPPLEMENTARY INFORMATION: 

Background

    The final regulations that are the subject of these corrections are 
under sections 152 and 7805(f) of the Internal Revenue Code.

Need for Correction

    As published, these final regulations contain an error that may 
prove to be misleading and is in need of clarification.

Correction of Publication

0
Accordingly, the publication of final regulations (TD 9040), that were 
the subject of FR Doc. 03-2063, is corrected as follows:
0
On page 4918, column 3, the regulation heading in the middle of the 
column, line 5, the ``RIN 1545-AY56'' is corrected to read ``RIN 1545-
AY04''.

Cynthia E. Grigsby,
Chief, Regulations Unit, Associate Chief Counsel (Procedure and 
Administration).
[FR Doc. 03-11487 Filed 5-7-03; 8:45 am]
BILLING CODE 4830-01-P