[Federal Register Volume 83, Number 241 (Monday, December 17, 2018)]
[Rules and Regulations]
[Pages 64458-64459]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-26969]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9842]
RIN 1545-BO63


Tax Return Preparer Due Diligence Penalty Under Section 6695(g); 
Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendment.

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SUMMARY: This document contains a correction to final regulations (TD 
9842) that were published in the Federal Register on Wednesday, 
November 7, 2018. The final regulations relate to the tax return 
preparer penalty.

DATES: This correction is effective December 17, 2018 and applicable 
November 7, 2018.

FOR FURTHER INFORMATION CONTACT: Marshall French at (202) 317-6845 (not 
a toll-free number).

SUPPLEMENTARY INFORMATION: 

Background

    The final regulations (TD 9842) that are the subject of this 
correction are

[[Page 64459]]

under section 6695(g) of the Internal Revenue Code.

Need for Correction

    As published November 7, 2018 (83 FR 55632), the final regulations 
(TD 9842) contain an error that needs to be corrected.

List of Subjects in 26 CFR Part 1

    Income taxes, Reporting and recordkeeping requirements.

Correction of Publication

    Accordingly, 26 CFR part 1 is corrected by making the following 
correcting amendment:

PART 1--INCOME TAXES

0
Paragraph 1. The authority citation for part 1 continues to read in 
part as follows:

    Authority: 26 U.S.C. 7805 * * *


Sec.  1.6695-2   [Amended]

0
Par. 2. Section 1.6695-2 is amended by redesignating the second 
occurrence of paragraph (b)(3)(ii)(D) as paragraph (b)(3)(ii)(E).

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2018-26969 Filed 12-14-18; 8:45 am]
 BILLING CODE 4830-01-P