Internal Revenue Service (IRS), Treasury.Start Printed Page 40739
This document contains a correction to final and temporary regulations (TD 9409) that was published in the Federal Register on Wednesday, July 2, 2008 (73 FR 37804) providing rules relating to the disclosure and use of tax return information by tax return preparers. These regulations provide updated guidance regarding the disclosure of a taxpayer's social security number to a tax return preparer located outside of the United States.
Effective Date: July 16, 2008.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Lawrence E. Mack, (202) 622-4940 (not a toll-free number).End Further Info End Preamble Start Supplemental Information
The final and temporary regulations that are the subjects of this document are under section 7216 of the Internal Revenue Code.
Need for Correction
As published, final and temporary regulations (TD 9409) contain an error that may prove to be misleading and is in need of clarification.Start List of Subjects
List of Subjects in 26 CFR Part 301
- Employment taxes
- Estate taxes
- Excise taxes
- Gift taxes
- Income taxes
- Reporting and recordkeeping requirements
Correction of PublicationStart Amendment Part
Accordingly,End Amendment Part Start Part
PART 301—PROCEDURE AND ADMINISTRATIONEnd Part Start Amendment Part
End Amendment Part Start Amendment Part
End Amendment Part
(d) * * * The applicability of this section expires on July 1, 2011.
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. E8-16288 Filed 7-15-08; 8:45 am]
BILLING CODE 4830-01-P