[Federal Register Volume 72, Number 239 (Thursday, December 13, 2007)]
[Rules and Regulations]
[Pages 70779-70780]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E7-24117]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9363]
RIN 1545-BD65


Returns Required on Magnetic Media; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document contains corrections to final regulations (TD 
9363) that were published in the Federal Register on Tuesday, November 
13, 2007 (72 FR 63807) relating to the requirements for filing 
corporate income tax returns and returns of organizations required to 
file returns under section 6033 on magnetic media pursuant to section 
6011(e) of the Internal Revenue Code.

DATES: The correction is effective December 13, 2007.

FOR FURTHER INFORMATION CONTACT: Michael E. Hara, (202) 622-4910 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations (TD 9363) that are the subject of this 
correction are under sections 6011, 6033 and 6037 of the Internal 
Revenue Code.

Need for Correction

    As published, the final regulations (TD 9363) 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 9363), 
which was the subject of FR Doc. E7-22147, is corrected as follows:
    1. On page 63808, column 2, in the preamble, under the paragraph 
heading ``1. Returns Covered'', line 11 from the bottom of the column, 
the language ``990 series that are required to be filled'' is corrected 
to read ``990 series that are required to be filed''.
    2. On page 63809, column 2, in the preamble, under the paragraph 
heading ``4. Hardship Waiver'', lines 6 through 10 of the third 
paragraph of the column, the language ``Providers for Form 1120/1120S; 
IRS Publication 4206, Modernized e-file information for Authorized e-
file Providers of Exempt Organization Filings; and on the IRS.gov 
Internet site.'' is corrected to read

[[Page 70780]]

``Providers for Form 1120/1120S; and on the IRS.gov Internet site.''

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. E7-24117 Filed 12-12-07; 8:45 am]
BILLING CODE 4830-01-P