[Federal Register Volume 73, Number 137 (Wednesday, July 16, 2008)]
[Proposed Rules]
[Pages 40799-40800]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E8-16304]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[REG-121698-08]
RIN 1545-BI00


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

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to a notice of proposed rulemaking by cross-
reference to temporary regulations.

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SUMMARY: This document contains a correction to a notice of proposed 
rulemaking by cross-reference to temporary regulations (REG-121698-08) 
that was published in the Federal Register on Wednesday, July 2, 2008 
(73 FR 37910) providing updated guidance affecting tax return preparers 
regarding the disclosure of a taxpayer's social security number to a 
tax return preparer located outside of the United States in order to 
provide an exception allowing such disclosure with the taxpayer's 
consent in limited circumstances.

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

SUPPLEMENTARY INFORMATION: 

Background

    The correction notice that is the subject of this document is under 
section 7216 of the Internal Revenue Code.

Need for Correction

    As published, a notice of proposed rulemaking by cross-reference to 
temporary regulations (REG-121698-08) contains an error that may prove 
to be misleading and is in need of clarification.

Correction of Publication

    Accordingly, the publication of a notice of proposed rulemaking by 
cross-reference to temporary regulations (REG-121698-08), which was the 
subject of FR Doc. E8-15047, is corrected as follows:
    On page 37911, column 2, in the preamble, under the paragraph 
heading ``Comments and Public Hearing'', line 4 of the last paragraph, 
the language ``must submit written comments on'' is

[[Page 40800]]

corrected to read ``must submit written comments by''.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. E8-16304 Filed 7-15-08; 8:45 am]
BILLING CODE 4830-01-P