[Federal Register Volume 83, Number 137 (Tuesday, July 17, 2018)]
[Proposed Rules]
[Page 33165]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-15164]



[[Page 33165]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[REG-102951-16]
RIN 1545-BN36


Filing Requirements for Information Returns Required on Magnetic 
Media (Electronically); Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to a notice of proposed rulemaking.

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SUMMARY: This document contains a correction to notice of proposed 
rulemaking (REG-102951-16) that was published in the Federal Register 
on Thursday, May 31, 2018 (83 FR 24948). The proposed regulations are 
relating to amending rules for determining whether information returns 
must be filed by using magnetic media (electronically).

DATES: Written or electronic comments and request for a public hearing 
for the notice of proposed rulemaking at 83 FR 24948, May 31, 2018, are 
still being accepted and must be received by July 30, 2018.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Michael Hara at (202) 317-6845; concerning the submission of comments 
and request for a public hearing, Regina L. Johnson, (202) 317-5177 
(not a toll-free number).

SUPPLEMENTARY INFORMATION: 

Background

    The notice of proposed rulemaking that is subject of this document 
is under section 6011 of the Internal Revenue Code.

Need for Correction

    As published, the notice of proposed rulemaking (REG-102951-16) 
contains an error that may prove to be misleading and are in need of 
clarification.

Correction of Publication

    Accordingly, in the notice of proposed rulemaking (REG-102951-16) 
that is subject to FR Doc. 2018-11749, beginning on page 24948 in the 
issue of May 31, 2018, make the following correction in the 
SUPPLEMENTARY INFORMATION section. On page 24949 in the first column, 
under the caption ``Explanation of Provisions'', the last line from the 
bottom of the second full paragraph, the language ``Sec.  301.6011-2 
(c)(1)(iv), Example 4.'' is corrected to read ``Sec.  301.6011-2 
(b)(4).''.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2018-15164 Filed 7-16-18; 8:45 am]
 BILLING CODE 4830-01-P