# [Amended]
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correcting amendment.
**SUMMARY:**
This document contains a correction to final regulations (TD 9842) that were published in the *Federal Register* on Wednesday, November 7, 2018. The final regulations relate to the tax return preparer penalty.
**DATES:**
This correction is effective December 17, 2018 and applicable November 7, 2018.
**FOR FURTHER INFORMATION CONTACT:**
Marshall French at (202) 317-6845 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations (TD 9842) that are the subject of this correction are under section 6695(g) of the Internal Revenue Code.
**Need for Correction**
As published November 7, 2018 (83 FR 55632), the final regulations (TD 9842) contain an error that needs to be corrected.
**List of Subjects in 26 CFR Part 1**
Income taxes, Reporting and recordkeeping requirements.
**Correction of Publication**
Accordingly, 26 CFR part 1 is corrected by making the following correcting amendment:
**PART 1—INCOME TAXES**
**26 CFR Part 1**
*Paragraph 1.* The authority citation for part 1 continues to read in part as follows:
**Authority:**
26 U.S.C. 7805 * * *
§ 1.6695-2
**26 CFR Part 1**
*Par. 2.* Section 1.6695-2 is amended by redesignating the second occurrence of paragraph (b)(3)(ii)(D) as paragraph (b)(3)(ii)(E).
Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).