[Federal Register Volume 73, Number 30 (Wednesday, February 13, 2008)]
[Rules and Regulations]
[Page 8193]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E8-2597]



[[Page 8193]]

=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[TD 9375]
RIN 1545-BA96


Guidance Necessary To Facilitate Electronic Tax Administration--
Updating of Section 7216 Regulations; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations; correction.

-----------------------------------------------------------------------

SUMMARY: This document contains corrections to final regulations (TD 
9375) that were published in the Federal Register on Monday, January 7, 
2008 (73 FR 1058) regarding the disclosure and use of their tax return 
information by tax return preparers.

DATES: The correction is effective February 13, 2008.

FOR FURTHER INFORMATION CONTACT: Lawrence Mack, (202) 622-4940 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION: 

Background

    The final regulations (TD 9375) that are the subject of the 
correction are under Section 7216 of the Internal Revenue Code.

Need for Correction

    As published, final regulations (TD 9375) 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 9375), 
which were the subject of FR Doc. 08-1, is corrected as follows:
    1. On page 1058, column 3, in the preamble, under the paragraph 
heading ``Background'', seventh line of the fifth paragraph of the 
column, the language ``2005-52 I.R.B. 1204 (December 07,'' is corrected 
to read ``2005-52 I.R.B. 1204 (December 7,''.
    2. On page 1062, column 1, in the preamble, under the paragraph 
heading ``D. Disclosures to Other Tax Return Preparers'', thirteenth 
line of the column, the language ``Service provider. The 
commentator's'' is corrected to read ``service provider. The 
commentator's''.
    3. On page 1066, column 3, in the preamble, under the paragraph 
heading ``H. Multiple Disclosures or Multiple Uses Within a Single 
Consent Form'', fifteenth line of the second paragraph, the language 
``Section 301-7216-3(c)(1) of the final'' is corrected to read 
``Section 301.7216-3(c)(1) of the final''.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. E8-2597 Filed 2-12-08; 8:45 am]
BILLING CODE 4830-01-P