[Federal Register Volume 75, Number 237 (Friday, December 10, 2010)]
[Proposed Rules]
[Page 76940]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-31028]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 301

[REG-100194-10]
RIN 1545-BJ52


Specified Tax Return Preparers Required To File Individual Income 
Tax Returns Using Magnetic Media; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking and notice of 
public hearing.

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SUMMARY: This document contains a correction to a notice of proposed 
rulemaking (REG-100194-10) that was published in the Federal Register 
on Friday, December 3, 2010 (75 FR 75439). The proposed regulations 
provide further guidance relating to the requirement for ``specified 
tax return prepares,''.

FOR FURTHER INFORMATION CONTACT: Keith L. Brau at (202) 622-4940 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION: 

Background

    The notice of proposed rulemaking that is the subject of this 
document is under section 6011 of the Internal Revenue Code.

Need for Correction

    As published, the notice of proposed rulemaking (REG-100194-10) 
contains an error that is misleading and is in need of clarification.

Correction to Publication

    Accordingly, the notice of proposed rulemaking which was the 
subject of FR Doc. 2010-30500 is corrected as follows:
    On page 75442, in the preamble, column 2, under the heading 
``Comments and Public Hearing'', line 17 from the bottom of the page, 
the language ``for Tuesday, January 7, 2011 at 10 a.m.'' is corrected 
to read ``for Friday, January 7, 2011 at 10 a.m.''

Guy Traynor,
Federal Register Liaison, Publications and Regulations Branch, Legal 
Processing Division, Associate Chief Counsel (Procedure and 
Administration).
[FR Doc. 2010-31028 Filed 12-9-10; 8:45 am]
BILLING CODE 4830-01-P