This PDF is the current document as it appeared on Public Inspection on 12/14/2018 at 8:45 am.
Internal Revenue Service (IRS), Treasury.
This document contains a correction to final regulations (TD 9842) that were published in the Federal Register on Wednesday, November 7, 2018. The final regulations relate to the tax return preparer penalty.
This correction is effective December 17, 2018 and applicable November 7, 2018.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Marshall French at (202) 317-6845 (not a toll-free number).End Further Info End Preamble Start Supplemental Information
The final regulations (TD 9842) that are the subject of this correction are Start Printed Page 64459under section 6695(g) of the Internal Revenue Code.
Need for Correction
As published November 7, 2018 (83 FR 55632), the final regulations (TD 9842) contain an error that needs to be corrected.Start List of Subjects
List of Subjects in 26 CFR Part 1
- Income taxes
- Reporting and recordkeeping requirements
Correction of Publication
Accordingly, 26 CFR part 1 is corrected by making the following correcting amendment:Start Part
PART 1—INCOME TAXESEnd Part Start Amendment Part
Paragraph 1. The authority citation for part 1 continues to read in part as follows:End Amendment Part
Par. 2. Section 1.6695-2 is amended by redesignating the second occurrence of paragraph (b)(3)(ii)(D) as paragraph (b)(3)(ii)(E).End Amendment Part Start Signature
Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2018-26969 Filed 12-14-18; 8:45 am]
BILLING CODE 4830-01-P