[Federal Register Volume 72, Number 14 (Tuesday, January 23, 2007)]
[Rules and Regulations]
[Page 2769]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E7-858]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1, 301 and 602

[TD 9300]
RIN 1545-BC15


Guidance Necessary To Facilitate Business Electronic Filing; 
Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document contains correction to final regulations (TD 
9300) that were published in the Federal Register on Friday, December 
8, 2006 (71 FR 71040) designed to eliminate regulatory impediments to 
the electronic filing of certain income tax returns and other forms.

DATES: The correction is effective December 8, 2006.

FOR FURTHER INFORMATION CONTACT: Nathan Rosen, (202) 622-4910 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The correction notice that is the subject of this document is under 
sections 170, 556, 565, 936, 1017, 1368, 1377, 1502, 1503, 6038B and 
7701 of the Internal Revenue Code.

Need for Correction

    As published, final regulations (TD 9300) contain errors that may 
prove to be misleading and are in need of clarification.

Correction of Publication

    Accordingly, the publication of the final regulations (TD 9300), 
which was the subject of FR Doc. E6-20734, is corrected as follows:
    On page 71041, column 1, in the preamble, under the paragraph 
heading ``January 2006 Final Regulations Facilitating Electronic 
Filing'', last paragraph of the column, second line, the language 
``Treasury released TD 9243, (TD 9243,'' is corrected to read 
``Treasury released final regulations (TD 9243,''.
    On page 71041, column 2, in the preamble, under the paragraph 
heading ``May 2006 Regulations Facilitating Electronic Filing'', first 
paragraph, second line, the language ``Treasury Department released TD 
9264'' is corrected to read ``Treasury Department released final and 
temporary regulations (TD 9264, 2006-26 I.R.B. 1150 [71 FR 30591])''.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. E7-858 Filed 1-22-07; 8:45 am]
BILLING CODE 4830-01-P