[Federal Register Volume 76, Number 198 (Thursday, October 13, 2011)]
[Proposed Rules]
[Page 63574]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-26652]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-140280-09]
RIN 1545-BK16


Tax Return Preparer Penalties Under Section 6695; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking and notice of 
public hearing.

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SUMMARY: This document contains a correction to a notice of proposed 
rulemaking that were published in the Federal Register on Tuesday, 
October 11, 2011. These proposed regulations would modify existing 
regulations related to the tax return preparer penalties under section 
6695 of the Internal Revenue Code. The proposed regulations are 
necessary to monitor and to improve compliance with the tax return 
preparer due to diligence requirements of this section.

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

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking (REG-140280-09) that is the 
subject of this correction is under section 6695 of the Internal 
Revenue Code.

Need for Correction

    As published October 11, 2011 (76 FR 62689), the notice of proposed 
regulations (REG-140280-09) contains an error that may prove to be 
misleading and is in need of clarification.

Correction of Publication

    Accordingly, the notice of proposed rulemaking (REG-140280-09), 
that was the subject of FR Doc. 2011-26247, is corrected as follows:
    1. On page 62689, column 2, in the preamble under the caption 
ADDRESSES, line 14, the language ``www.regulations.gov/Regs'' is 
corrected to read ``www.regulations.gov/''.

Diane O. Williams,
Federal Register Liaison, Publications and Regulations Branch, Legal 
Processing Division, Associate Chief Counsel (Procedure and 
Administration).
[FR Doc. 2011-26652 Filed 10-11-11; 4:15 pm]
BILLING CODE 4830-01-P