Proposed Rules. Correction to notice of proposed rulemaking and notice of public hearing

Agency: Internal Revenue Service (IRS), Treasury
Action: Correction to notice of proposed rulemaking and notice of public hearing
Citation: FR Doc. 2011-26652 · RIN 1545-BK16 · REG-140280-09 · 26 CFR 1

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.

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]