Amendments to the Section 7216 Regulations-Disclosure or Use of Information by Preparers of Returns; Correction

---
identifier: "/us/fr/2010-2611"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Amendments to the Section 7216 Regulations-Disclosure or Use of Information by Preparers of Returns; Correction"
title_number: 0
title_name: "Federal Register"
section_number: "2010-2611"
section_name: "Amendments to the Section 7216 Regulations-Disclosure or Use of Information by Preparers of Returns; Correction"
positive_law: false
currency: "2010-02-08"
last_updated: "2010-02-08"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "2010-2611"
document_type: "rule"
publication_date: "2010-02-08"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 301"
rin: "1545-BI86"
fr_citation: "75 FR 6095"
fr_volume: 75
docket_ids:
  - "TD 9478"
fr_action: "Correction to final and temporary regulations."
---


#  Amendments to the Section 7216 Regulations—Disclosure or Use of Information by Preparers of Returns; Correction

**AGENCY:**

Internal Revenue Service (IRS), Treasury.

**ACTION:**

Correction to final and temporary regulations.

**SUMMARY:**

This document contains a correction to final and temporary regulations (TD 9478) that were published in the *Federal Register* on Monday, January 4, 2010 (75 FR 48) providing rules relating to the disclosure and use of tax return information by tax return preparers.

**FOR FURTHER INFORMATION CONTACT:**

Molly K. Donnelly, (202) 622-4940 (not a toll free number).

**SUPPLEMENTARY INFORMATION:**

**Background**

The final and temporary regulations (TD 9478) that are the subject of this correction are under section 7216 of the Internal Revenue Code.

**Need for Correction**

As published, the final and temporary regulations (TD 9478) contain an error that may prove to be misleading and is in need of clarification.

**Correction of Publication**

Accordingly, the final and temporary regulations (TD 9478), that are the subject of FR Doc. E9-31115, are corrected as follows:

On page 48, column 2, under the paragraph heading “Background”, line 15 from the bottom of the paragraph, the language “are being made following the issuance” is corrected to read “is being made following the issuance”.

LaNita VanDyke,

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