# Filing Requirements for Information Returns Required on Magnetic Media (Electronically); Correction
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to a notice of proposed rulemaking.
**SUMMARY:**
This document contains a correction to notice of proposed rulemaking (REG-102951-16) that was published in the *Federal Register* on Thursday, May 31, 2018 (83 FR 24948). The proposed regulations are relating to amending rules for determining whether information returns must be filed by using magnetic media (electronically).
**DATES:**
Written or electronic comments and request for a public hearing for the notice of proposed rulemaking at 83 FR 24948, May 31, 2018, are still being accepted and must be received by July 30, 2018.
**FOR FURTHER INFORMATION CONTACT:**
Concerning the proposed regulations, Michael Hara at (202) 317-6845; concerning the submission of comments and request for a public hearing, Regina L. Johnson, (202) 317-5177 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The notice of proposed rulemaking that is subject of this document is under section 6011 of the Internal Revenue Code.
**Need for Correction**
As published, the notice of proposed rulemaking (REG-102951-16) contains an error that may prove to be misleading and are in need of clarification.
**Correction of Publication**
Accordingly, in the notice of proposed rulemaking (REG-102951-16) that is subject to FR Doc. 2018-11749, beginning on page 24948 in the issue of May 31, 2018, make the following correction in the *SUPPLEMENTARY INFORMATION* section. On page 24949 in the first column, under the caption “Explanation of Provisions”, the last line from the bottom of the second full paragraph, the language “§ 301.6011-2 (c)(1)(iv), Example 4.” is corrected to read “§ 301.6011-2 (b)(4).”.
Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).