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

263 words·~1 min read·/register/2011/10/20/2011-27183

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BILLING CODE 4910-13-P 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. 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 § 1.6695-2(c)(2) provides that,” is removed and is replaced with the new language “proposed § 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]

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Proposed Rules

Correction to notice of proposed rulemaking and notice of public hearing

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