[Federal Register Volume 76, Number 203 (Thursday, October 20, 2011)]
[Proposed Rules]
[Page 65138]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-27183]


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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 and notice of public hearing (REG-140280-09) that would 
modify existing regulations related to the tax return preparer 
penalties under section 6695 of the Internal Revenue Code. The document 
was published in the Federal Register on Tuesday, October 11, 2011 (76 
FR 62689).

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

SUPPLEMENTARY INFORMATION:

Background

    The correction notice that is the subject of this document is under 
section 6695 of the Internal Revenue Code.

Need for Correction

    As published, a notice of proposed rulemaking and notice of public 
hearing (REG-140280-09) 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 and 
notice of public hearing (REG-140280-09), which was the subject of FR 
Doc. 2011-26247, is corrected as follows:
    On page 62690, column 2, in the preamble, under the paragraph 
heading ``Explanation of Provisions'', first paragraph of the column, 
line 17, the language ``proposed Sec.  1.6695-2(c)(2) provides that,'' 
is removed and is replaced with the new language ``proposed Sec.  
1.6695-2(c)(3) provides that,''.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2011-27183 Filed 10-19-11; 8:45 am]
BILLING CODE 4830-01-P