# Requirements of a Statement Disclosing Uncertain Tax Positions; Correction
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to notice of proposed rulemaking and a notice of public hearing.
**SUMMARY:**
This document contains a correction to a notice of proposed rulemaking and a notice of public hearing that was published in the *Federal Register* on Thursday, September 9, 2010 (75 FR 54802) allowing the IRS to require corporations to file a schedule disclosing uncertain tax positions related to the tax return as required by the IRS.
**FOR FURTHER INFORMATION CONTACT:**
Kathryn Zuba, (202) 622-3400 (not toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The correction notice that is the subject of this document is under section 6012 of the Internal Revenue Code.
**Need for Correction**
As published, the notice of proposed rulemaking and notice of public hearing (REG-119046-10) contains an error that may prove to be misleading and is in need of clarification.
**Correction of Publication**
Accordingly, the publication of the notice of proposed rulemaking and notice of public hearing (REG-119046-10), which was the subject of FR Doc. 2010-22624, is corrected as follows:
On page 54802, column 3, under the caption *DATES* , lines 4 and 5, the language “public hearing scheduled for October 15, 2010, at 10 a.m., must be received” is corrected to read “public hearing scheduled for October 19, 2010, at 10 a.m., must be received”
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).