# Disclosure or use permitted only with the taxpayer's consent (temporary).
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correcting amendment.
**SUMMARY:**
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.
**DATES:**
*Effective Date:* July 16, 2008.
**FOR FURTHER INFORMATION CONTACT:**
Lawrence E. Mack, (202) 622-4940 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
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.
**List of Subjects in 26 CFR Part 301**
Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income taxes, Penalties, Reporting and recordkeeping requirements.
**26 CFR Part 301**
**Correction of Publication**
Accordingly, 26 CFR part 301 is corrected by making the following correcting amendment:
**PART 301—PROCEDURE AND ADMINISTRATION**
*Paragraph 1.* The authority citation for part 301 continues to read, in part, as follows:
**Authority:**
26 U.S.C. 7805 * * *
**26 CFR Part 301**
*Par. 2.* Section 301.7216-3T(d) is amended by revising the second sentence to read as follows:
§ 301.7216-3T
(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).