{"abstract":"This document contains a correction to final and temporary regulations (TD 9264) that were published in the Federal Register on Tuesday, May 30, 2006 (71 FR 30591) affecting taxpayers that file Federal income tax returns. They simplify, clarify, or eliminate reporting burdens and also eliminate regulatory impediments to the electronic filing of certain statements that taxpayers are required to include on or with their Federal income tax returns.","action":"Correction notice.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2007/03/20/E7-4962.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"72 FR 12968","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"The correction is effective May 30, 2006.","disposition_notes":null,"docket_ids":["TD 9264"],"dockets":[],"document_number":"E7-4962","effective_on":"2006-05-30","end_page":12968,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2007/03/20/E7-4962.xml","html_url":"https://www.federalregister.gov/documents/2007/03/20/E7-4962/guidance-necessary-to-facilitate-business-electronic-filing-and-burden-reduction-correction","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/E7-4962?publication_date=2007-03-20","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2007-03-20/E7-4962/mods.xml","not_received_for_publication":null,"page_length":1,"page_views":{"count":16,"last_updated":"2026-10-23 22:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2007-03-20/pdf/E7-4962.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2007-03-20","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2007/03/20/E7-4962.txt","regulation_id_number_info":{"1545-BG49":null},"regulation_id_numbers":["1545-BG49"],"regulations_dot_gov_info":{"comments_count":0,"agency_id":"IRS","document_id":"IRS-2007-0108-0001","checked_regulationsdotgov_at":"2024-11-09T03:04:11Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":12968,"subtype":null,"title":"Guidance Necessary To Facilitate Business Electronic Filing and Burden Reduction; Correction","toc_doc":"Business electronic filing and burden reduction; guidance; correction","toc_subject":"Income taxes:","topics":[],"type":"Rule","volume":72}