# Tax Return Preparer Penalties Under Section 6695; 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 and notice of public hearing (REG-140280-09) that would modify existing regulations related to the tax return preparer penalties under section 6695 of the Internal Revenue Code. The document was published in the *Federal Register* on Tuesday, October 11, 2011 (76 FR 62689).
**FOR FURTHER INFORMATION CONTACT:**
Concerning these proposed regulations, Spence Hanemann, (202) 622-4940 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The correction notice that is the subject of this document is under section 6695 of the Internal Revenue Code.
**Need for Correction**
As published, a notice of proposed rulemaking and notice of public hearing (REG-140280-09) contains an error that may prove to be misleading and is in need of clarification.
**Correction of Publication**
Accordingly, the publication of a notice of proposed rulemaking and notice of public hearing (REG-140280-09), which was the subject of FR Doc. 2011-26247, is corrected as follows:
On page 62690, column 2, in the preamble, under the paragraph heading “Explanation of Provisions”, first paragraph of the column, line 17, the language “proposed § 1.6695-2(c)(2) provides that,” is removed and is replaced with the new language “proposed § 1.6695-2(c)(3) provides that,”.
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).