Skip to Content
Rule

Disclosure or Use of Information by Preparers of Returns; Correction

Action

Correction To Final Regulations And Removal Of Temporary Regulations.

Summary

This document corrects the final regulations and removal of temporary regulations (TD 9608) that were published in the Federal Register on Friday, December 28, 2012 (77 FR 76400) relating to the disclosure or use of tax return information by tax return preparers.

Unified Agenda

Amendments to the Section 7216 Regulations--Disclosure or Use of Information by Preparers of Returns

3 actions from January 4th, 2010 to July 2013

  • January 4th, 2010
  • March 5th, 2010
    • NPRM Comment Period End
  • July 2013
    • Final Action
 

Table of Contents Back to Top

DATES: Back to Top

These corrections are effective on January 16, 2013, and are applicable on December 28, 2012.

FOR FURTHER INFORMATION CONTACT: Back to Top

Emily Lesniak, (202) 622-4910 (not a toll-free number).

SUPPLEMENTARY INFORMATION: Back to Top

Background Back to Top

The final regulations and removal of temporary regulations (TD 9608) that are the subject of this correction are under section 7216 of the Internal Revenue Code.

Need for Correction Back to Top

As published, TD 9608 contains errors that may prove to be misleading and are in need of clarification.

Correction of Publication Back to Top

Accordingly, the publication of the correction to final regulations and removal of temporary regulations (TD 9608), which was the subject of FR. Doc. 2012-31185, is corrected as follows:

1. On page 76403, column 2, in the preamble, under the paragraph heading “4. Effective Date of TD 9478”, third line, the language “2(o) of the temporary regulations”, is corrected to read, “2T(o) of the temporary regulations”.

2. On page 76403, column 2, in the preamble, under the paragraph heading “4. Effective Date of TD 9478, last line of the column, the language “§ 301.7216-2(o) was made effective only”, is corrected to read “§ 301.7216-2T(o) was made effective only”.

3. On page 76403, column 3, in the preamble, under the paragraph heading “4. Effective Date of TD 9478, line 4 from the top of the column, the language “provided for Notice 2009-13 nor those”, is corrected to read, “provided for in Notice 2009-13 nor those”.

4. On page 76403, column 3, in the preamble, under the paragraph heading “4. Effective Date of TD 9478, line 10 from the top of the column, the language “if § 301.7216-2(o) had not been, is corrected to read, “if § 301.7216-2T(o) had not been”.

LaNita Van Dyke,

Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).

[FR Doc. 2013-00749 Filed 1-15-13; 8:45 am]

BILLING CODE 4830-01-P

Site Feedback