# Guidance Necessary To Facilitate Electronic Tax Administration; Correction
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to final regulations.
**SUMMARY:**
This document contains corrections to final regulations that were published in the *Federal Register* on Friday, January 31, 2003 (68 FR 4918), regarding regulations that eliminate regulatory impediments to the electronic filing of Form 1040, “U.S. Individual Income Tax Return.”
**DATES:**
This correction is effective January 31, 2003.
**FOR FURTHER INFORMATION CONTACT:**
Joseph P. Dewald, (202) 622-4910 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations that are the subject of these corrections are under sections 152 and 7805(f) of the Internal Revenue Code.
**Need for Correction**
As published, these final regulations contain an error that may prove to be misleading and is in need of clarification.
**Correction of Publication**
Accordingly, the publication of final regulations (TD 9040), that were the subject of FR Doc. 03-2063, is corrected as follows:
On page 4918, column 3, the regulation heading in the middle of the column, line 5, the “RIN 1545-AY56” is corrected to read “RIN 1545-AY04”.
Cynthia E. Grigsby,
Chief, Regulations Unit, Associate Chief Counsel (Procedure and Administration).