[Federal Register Volume 71, Number 47 (Friday, March 10, 2006)]
[Proposed Rules]
[Page 12307]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 06-2336]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[REG-157271-05]
RIN 1545-BF21


Procedures for Administrative Review of a Determination That an 
Authorized Recipient Has Failed To Safeguard Tax Returns or Return 
Information: Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

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

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SUMMARY: This document corrects a notice of proposed rulemaking by 
cross-reference to temporary regulations that was published in the 
Federal Register on Friday, February 24, 2006 (71 FR 9487) regarding 
administrative review procedures for certain government agencies and 
other authorized recipients of tax returns or return information 
(authorized recipients) whose receipt of returns and return information 
may be suspended or terminated because they do not maintain proper 
safeguards.

FOR FURTHER INFORMATION CONTACT: Melinda K. Fisher, (202) 622-4580 (not 
a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking by cross-reference to temporary 
regulations (REG-157271-05), that is the subject of this correction, is 
under section 6103 of the Internal Revenue Code.

Need for Correction

    As published, the notice of proposed rulemaking by cross-reference 
to temporary regulations (REG-157271-05) contains an error that may 
prove to be misleading and is in need of clarification.

Correction of Publication

    Accordingly, the notice of proposed rulemaking by cross-reference 
to temporary regulations (REG-157271-05) that was the subject of FR 
Doc. 06-1714, is corrected as follows:
    On page 9487, column 3, in the preamble, under the caption 
ADDRESSES, last line, the language ``148864-03).'' is corrected to 
read, ``157271-05).''.

Guy R. Traynor,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 06-2336 Filed 3-9-06; 8:45 am]
BILLING CODE 4830-01-P