[Federal Register Volume 71, Number 200 (Tuesday, October 17, 2006)]
[Rules and Regulations]
[Page 60827]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E6-17135]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[TD 9274]
RIN 1545-BB16


Disclosure of Return Information by Certain Officers and 
Employees for Investigative Purposes; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendment.

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SUMMARY: This document corrects final regulations (TD 9274) that were 
published in the Federal Register on Tuesday, July 11, 2006 (71 FR 
38985). The document contains final regulations relating to the 
disclosure of return information pursuant to section 6103(k)(6) of the 
Internal Revenue Code.

DATES: This correcting amendment is effective October 17, 2006.

FOR FURTHER INFORMATION CONTACT: Helene R. Newsome, (202) 622-4570 (not 
a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The notice of final regulations (TD 9274) that is the subject of 
these corrections is under section 6103(k)(6) of the Internal Revenue 
Code.

Need for Correction

    As published, TD 9274 contains errors that may prove to be 
misleading and are in need of clarification.

List of Subjects in 26 CFR Part 301

    Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income 
taxes, Penalties, Reporting and recordkeeping requirements.

Correction of Publication

0
Accordingly, 26 CFR Part 301 is corrected by making the following 
correcting amendments:
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Paragraph 1. On page 38985, column 1, in the preamble, under the 
caption ``DATES'', second line, the language ``are effective July 11, 
2006.'' is corrected to read ``are effective July 6, 2006.''.

0
Par. 2. On page 38986, column 2, in the preamble, under the paragraph 
heading ``Special Analyses'', sixth line from the top of the column, 
the language ``and because the regulation does not'' is corrected to 
read ``and because the regulations do not''.

PART 301--PROCEDURE AND ADMINISTRATION

0
Par. 3. The authority citation for part 1 continues to read in part as 
follows:

    Authority: 26 U.S.C. 7805 * * *

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Par. 4. Section 301.6103(k)(6)-1(e) is revised to read as follows:


Sec.  301.6103(k)(6)-1  Disclosure of return information by certain 
officers and employees for investigative purposes.

* * * * *
    (e) Effective date. This section is applicable on July 6, 2006.

Guy R. Traynor,
Chief, Publications and Regulations Branch, Legal Processing 
Division,Associate Chief Counsel, (Procedure and Administration).
 [FR Doc. E6-17135 Filed 10-16-06; 8:45 am]
BILLING CODE 4830-01-P