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User Fees Relating to Enrollment and Preparer Tax Identification Numbers; Correction

---
identifier: "/us/fr/2010-19881"
source: "fr"
legal_status: "authoritative_unofficial"
title: "User Fees Relating to Enrollment and Preparer Tax Identification Numbers; Correction"
title_number: 0
title_name: "Federal Register"
section_number: "2010-19881"
section_name: "User Fees Relating to Enrollment and Preparer Tax Identification Numbers; Correction"
positive_law: false
currency: "2010-08-12"
last_updated: "2010-08-12"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "2010-19881"
document_type: "proposed_rule"
publication_date: "2010-08-12"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 300"
rin: "1545-BI71"
fr_citation: "75 FR 48880"
fr_volume: 75
docket_ids:
  - "REG-139343-08"
fr_action: "Correction to notice of proposed rulemaking and notice of a public hearing."
---

#  User Fees Relating to Enrollment and Preparer Tax Identification Numbers; Correction

**AGENCY:**

Internal Revenue Service (IRS), Treasury.

**ACTION:**

Correction to notice of proposed rulemaking and notice of a public hearing.

**SUMMARY:**

This document contains a correction to a notice of proposed rulemaking and notice of a public hearing (REG-139343-08) that was published in the *Federal Register* on Friday, July 23, 2010 (75 FR 43110). The proposed regulations contain proposed amendments to regulations relating to the imposition of certain user fees on certain tax practitioners. The proposed regulations establish a new user fee for individuals who apply for or renew a preparer tax identification number.

**FOR FURTHER INFORMATION CONTACT:**

Emily M. Lesniak, (202) 622-4940 (not a toll-free number).

**SUPPLEMENTARY INFORMATION:**

**Background**

The notice of proposed rulemaking and notice of a public hearing that is the subject of this document is under section 6109 of the Internal Revenue Code.

**Need for Correction**

As published, the notice of proposed rulemaking and notice of a public hearing (REG-139343-08) contains an error that is misleading and is in need of clarification.

**Correction to Publication**

Accordingly, the notice of proposed rulemaking and notice of a public hearing which was the subject of FR Doc. 2010-18198 is corrected as follows:

On page 43110, column 1, in the heading, line 5, the language “RIN 1545-B171” is corrected to read “RIN 1545-BI71”.

LaNita VanDyke,

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