Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media; Correction

---
identifier: "/us/fr/2010-31028"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media; Correction"
title_number: 0
title_name: "Federal Register"
section_number: "2010-31028"
section_name: "Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media; Correction"
positive_law: false
currency: "2010-12-10"
last_updated: "2010-12-10"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "2010-31028"
document_type: "proposed_rule"
publication_date: "2010-12-10"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
  - "26 CFR Part 301"
rin: "1545-BJ52"
fr_citation: "75 FR 76940"
fr_volume: 75
docket_ids:
  - "REG-100194-10"
fr_action: "Correction to notice of proposed rulemaking and notice of public hearing."
---


#  Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media; Correction

**AGENCY:**

Internal Revenue Service (IRS), Treasury.

**ACTION:**

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

**SUMMARY:**

This document contains a correction to a notice of proposed rulemaking (REG-100194-10) that was published in the *Federal Register* on Friday, December 3, 2010 (75 FR 75439). The proposed regulations provide further guidance relating to the requirement for “specified tax return prepares,”.

**FOR FURTHER INFORMATION CONTACT:**

Keith L. Brau at (202) 622-4940 (not a toll-free number).

**SUPPLEMENTARY INFORMATION:**

**Background**

The notice of proposed rulemaking that is the subject of this document is under section 6011 of the Internal Revenue Code.

**Need for Correction**

As published, the notice of proposed rulemaking (REG-100194-10) contains an error that is misleading and is in need of clarification.

**Correction to Publication**

Accordingly, the notice of proposed rulemaking which was the subject of FR Doc. 2010-30500 is corrected as follows:

On page 75442, in the preamble, column 2, under the heading “Comments and Public Hearing”, line 17 from the bottom of the page, the language “for Tuesday, January 7, 2011 at 10 a.m.” is corrected to read “for Friday, January 7, 2011 at 10 a.m.”

Guy Traynor,

Federal Register Liaison, 

                        .