[Federal Register Volume 78, Number 20 (Wednesday, January 30, 2013)]
[Proposed Rules]
[Page 6273]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2013-01764]



[[Page 6273]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 301

[REG-148873-09]
RIN 1545-BJ16


IRS Truncated Taxpayer Identification Numbers; 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 corrections to a notice of proposed 
rulemaking (REG-148873-09) and notice of public hearing that was 
published in the Federal Register on Monday, January 7, 2013 (78 FR 
913). The proposed regulation provides guidance regarding creating a 
new taxpayer identifying number known as an IRS truncated taxpayer 
identification number, a TTIN.

FOR FURTHER INFORMATION CONTACT: Tammie A. Geier, (202) 622-3620 (not a 
toll free number).

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking (REG-148873-09) that is the 
subject of these corrections is under section 6045 of the Internal 
Revenue Code.

Need for Correction

    As published, the notice of proposed rulemaking (REG-148873-09) 
contains errors that may prove to be misleading and are in need of 
clarification.

Correction of Publication

    Accordingly, the notice of proposed rulemaking (REG-148873-09), 
that was the subject of FR Doc. 2012-31745, is corrected as follows:
    1. On page 914, in the preamble, column 2, under the paragraph 
heading II. Taxpayer Identifying Numbers, line 8 from the bottom of the 
first full paragraph, the language ``employee identification number 
(EINs).'' is corrected to read ``employer identification numbers 
(EINs).''.
    2. On page 914, in the preamble, column 2, under the caption 
``Summary of Comments'', line 8 from the bottom of the page, the 
language ``income tax processing. Treasury and the'' is corrected to 
read ``income tax processing. The Treasury Department and the''.
    3. On page 914, in the preamble, column 3, under the same caption, 
lines 6 and 7 of the first full paragraph of the column, the language 
``so that filers are permitted to furnish payee statements by 
electronic means.'' is corrected to read ``so that filers are permitted 
to use TTINs on payee statements furnished by electronic means.''.
    4. On page 915, in the preamble, column 3, under the caption 
``Comments and Public Hearing'', line 2 of the first paragraph, the 
language ``for February 21, 2013 beginning at 10:00'' is corrected to 
read ``for March 12, 2013 beginning at 10:00''.


Sec.  1.6045-4  [Corrected]

    5. On Page 916, column 2, the paragraph heading ``Sec.  1.6045-4 
Information reporting on real estate transactions with dates of closing 
on or after January 1,1991.''. is corrected to read ``Sec.  1.6045-4 
Information reporting on real estate transactions with dates of closing 
on or after January 1, 1991.''.

LaNita Van Dyke,
Branch Chief, Publication and Regulation Branch, Legal Processing 
Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2013-01764 Filed 1-29-13; 8:45 am]
BILLING CODE 4830-01-P