[Federal Register Volume 75, Number 25 (Monday, February 8, 2010)]
[Rules and Regulations]
[Page 6095]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-2611]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[TD 9478]
RIN 1545-BI86


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 final and temporary regulations.

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SUMMARY: This document contains a correction to final and temporary 
regulations (TD 9478) that were published in the Federal Register on 
Monday, January 4, 2010 (75 FR 48) providing rules relating to the 
disclosure and use of tax return information by tax return preparers.

FOR FURTHER INFORMATION CONTACT: Molly K. Donnelly, (202) 622-4940 (not 
a toll free number).

SUPPLEMENTARY INFORMATION: 

Background

    The final and temporary regulations (TD 9478) that are the subject 
of this correction are under section 7216 of the Internal Revenue Code.

Need for Correction

    As published, the final and temporary regulations (TD 9478) contain 
an error that may prove to be misleading and is in need of 
clarification.

Correction of Publication

0
Accordingly, the final and temporary regulations (TD 9478), that are 
the subject of FR Doc. E9-31115, are corrected as follows:
0
On page 48, column 2, under the paragraph heading ``Background'', line 
15 from the bottom of the paragraph, the language ``are being made 
following the issuance'' is corrected to read ``is being made following 
the issuance''.

LaNita VanDyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2010-2611 Filed 2-5-10; 8:45 am]
BILLING CODE 4830-01-P