Procedures for Administrative Review of a Determination That an Authorized Recipient Has Failed To Safeguard Tax Returns or Return Information: Correction

---
identifier: "/us/fr/06-2336"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Procedures for Administrative Review of a Determination That an Authorized Recipient Has Failed To Safeguard Tax Returns or Return Information: Correction"
title_number: 0
title_name: "Federal Register"
section_number: "06-2336"
section_name: "Procedures for Administrative Review of a Determination That an Authorized Recipient Has Failed To Safeguard Tax Returns or Return Information: Correction"
positive_law: false
currency: "2006-03-10"
last_updated: "2006-03-10"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "06-2336"
document_type: "proposed_rule"
publication_date: "2006-03-10"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 301"
rin: "1545-BF21"
fr_citation: "71 FR 12307"
fr_volume: 71
docket_ids:
  - "REG-157271-05"
fr_action: "Correction to notice of proposed rulemaking by cross-reference to temporary regulations."
---


#  Procedures for Administrative Review of a Determination That an Authorized Recipient Has Failed To Safeguard Tax Returns or Return Information: Correction

**AGENCY:**

Internal Revenue Service (IRS), Treasury.

**ACTION:**

Correction to notice of proposed rulemaking by cross-reference to temporary regulations.

**SUMMARY:**

This document corrects a notice of proposed rulemaking by cross-reference to temporary regulations that was published in the *Federal Register* on Friday, February 24, 2006 (71 FR 9487) regarding administrative review procedures for certain government agencies and other authorized recipients of tax returns or return information (authorized recipients) whose receipt of returns and return information may be suspended or terminated because they do not maintain proper safeguards.

**FOR FURTHER INFORMATION CONTACT:**

Melinda K. Fisher, (202) 622-4580 (not a toll-free number).

**SUPPLEMENTARY INFORMATION:**

**Background**

The notice of proposed rulemaking by cross-reference to temporary regulations (REG-157271-05), that is the subject of this correction, is under section 6103 of the Internal Revenue Code.

**Need for Correction**

As published, the notice of proposed rulemaking by cross-reference to temporary regulations (REG-157271-05) contains an error that may prove to be misleading and is in need of clarification.

**Correction of Publication**

Accordingly, the notice of proposed rulemaking by cross-reference to temporary regulations (REG-157271-05) that was the subject of FR Doc. 06-1714, is corrected as follows:

On page 9487, column 3, in the preamble, under the caption *ADDRESSES* , last line, the language “148864-03).” is corrected to read, “157271-05).”.

Guy R. Traynor,

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