[Federal Register Volume 73, Number 137 (Wednesday, July 16, 2008)]
[Rules and Regulations]
[Pages 40738-40739]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E8-16288]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[TD 9409]
RIN 1545-BI01


Amendments to the Section 7216 Regulations--Disclosure or Use of 
Information by Preparers of Returns; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

[[Page 40739]]


ACTION: Correcting amendment.

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SUMMARY: This document contains a correction to final and temporary 
regulations (TD 9409) that was published in the Federal Register on 
Wednesday, July 2, 2008 (73 FR 37804) providing rules relating to the 
disclosure and use of tax return information by tax return preparers. 
These regulations provide updated guidance regarding the disclosure of 
a taxpayer's social security number to a tax return preparer located 
outside of the United States.

DATES: Effective Date: July 16, 2008.

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

SUPPLEMENTARY INFORMATION: 

Background

    The final and temporary regulations that are the subjects of this 
document are under section 7216 of the Internal Revenue Code.

Need for Correction

    As published, final and temporary regulations (TD 9409) contain an 
error that may prove to be misleading and is 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 amendment:

PART 301--PROCEDURE AND ADMINISTRATION

0
Paragraph 1. The authority citation for part 301 continues to read, in 
part, as follows:

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


0
Par. 2. Section 301.7216-3T(d) is amended by revising the second 
sentence to read as follows:


Sec.  301.7216-3T  Disclosure or use permitted only with the taxpayer's 
consent (temporary).

* * * * *
    (d) * * * The applicability of this section expires on July 1, 
2011.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. E8-16288 Filed 7-15-08; 8:45 am]
BILLING CODE 4830-01-P