Tax Return Preparer Penalties Under Sections 6694 and 6695; Correction, 42294 [E8-16176]

Download as PDF 42294 Federal Register / Vol. 73, No. 140 / Monday, July 21, 2008 / Proposed Rules DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1, 20, 25, 26, 31, 40, 41, 44, 53, 54, 55, 56, 156, 157, and 301 [REG–129243–07] RIN 1545–BG83 Tax Return Preparer Penalties Under Sections 6694 and 6695; Correction Internal Revenue Service (IRS), Treasury. ACTION: Correction to notice of proposed rulemaking. AGENCY: SUMMARY: This document contains corrections to a notice of proposed rulemaking (REG–129243–07) that was published in the Federal Register on Tuesday, June 17, 2008 (73 FR 34560) implementing amendments to the tax return preparer penalties under sections 6694 and 6695 of the Internal Revenue Code and related provisions under sections 6060, 6107, 6109, 6696 and 7701(a)(36) reflecting amendments to the Code made by section 8246 of the Small Business and Work Opportunity Tax Act of 2007. The proposed regulations affect tax return preparers and provide guidance regarding the amended provisions. FOR FURTHER INFORMATION CONTACT: Michael E. Hara, (202) 622–4910 and Matthew S. Cooper, (202) 622–4940 (not toll-free numbers). SUPPLEMENTARY INFORMATION: first paragraph of the column, line 3, the language ‘‘under proposed § 301.7701– 15(b)(2) and’’ is corrected to read ‘‘under proposed §§ 301.7701–15(b)(2) and’’. § 1.6694–1 [Corrected] 3. On page 34572, column 1, § 1.6694–1(e)(2), line 6, the language ‘‘would be sustained on its merits and’’ is corrected to read ‘‘be sustained on its merits and’’. § 26.6694–1 [Corrected] 4. On page 34583, column 3, § 26.6694–1(a), line 5, the language ‘‘see § 1.66994–1 of this chapter.’’ is corrected to read ‘‘see § 1.6694–1 of this chapter.’’. § 41.6107–1 [Corrected] 5. On page 34586, column 3, § 41.6107–1(a), line 3, the language ‘‘or claim for refund of excise tax section’’ is corrected to read ‘‘or claim for refund of excise tax under section’’. § 156.6107–1 [Corrected] 6. On page 34593, column 1, § 156.6107–1(a), line 3, the language ‘‘or claim for refund of tax under Section’’ is corrected to read ‘‘or claim for refund of tax under section’’. LaNita Van Dyke, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration). [FR Doc. E8–16176 Filed 7–18–08; 8:45 am] BILLING CODE 4830–01–P Background The correction notice that is the subject of this document is under sections 6107, 6694, 6696, and 7701 of the Internal Revenue Code. ENVIRONMENTAL PROTECTION AGENCY Need for Correction [EPA–HQ–OAR–2008–0419; FRL–8695–2] As published, the notice of proposed rulemaking (REG–129243–07) contains errors that may prove to be misleading and are in need of clarification. RIN 2060–A096 yshivers on PROD1PC62 with PROPOSALS Correction of Publication Accordingly, the publication of the notice of proposed rulemaking (REG– 129243–07), which was the subject of FR Doc. E8–12898, is corrected as follows: 1. On page 34563, column 2, in the preamble, under the paragraph heading ‘‘Furnishing of Copy of the Tax Return’’, first paragraph of the column, line 2, the language ‘‘Single Filers and Joint Filers With No’’ is corrected to read ‘‘Single and Joint Filers With No’’. 2. On page 34567, column 1, in the preamble, under the paragraph heading ‘‘Definition of Tax Return Preparer’’, VerDate Aug<31>2005 16:29 Jul 18, 2008 Jkt 214001 40 CFR Parts 50 and 51 Proposed Rule to Implement the 1997 8-Hour Ozone National Ambient Air Quality Standard: Addressing a Portion of the Phase 2 Ozone Implementation Rule Concerning Reasonable Further Progress Emissions Reductions Credits Outside Ozone Nonattainment Areas Environmental Protection Agency (EPA). ACTION: Proposed rule. AGENCY: SUMMARY: EPA proposes to revise its Phase 2 implementation rule for the 8hour ozone national ambient air quality standard (NAAQS or standard) to address the U.S. Circuit Court of Appeals for the District of Columbia Circuit’s vacatur and remand of this PO 00000 Frm 00013 Fmt 4702 Sfmt 4702 rule. Specifically, this proposal addresses the vacatur and remand of a provision that allowed credit toward reasonable further progress (RFP) for the 8-hour standard from emission reductions outside the nonattainment area. Comments must be received on or before August 20, 2008. If anyone contacts us requesting a public hearing by July 31, 2008, we will hold a public hearing approximately 30 days after publication in the Federal Register. Additional information about the hearing would be published in a subsequent Federal Register notice. DATES: Submit your comments, identified by Docket ID No. EPA–HQ– OAR–2008–0419 by one of the following methods: • www.regulations.gov: Follow the on-line instructions for submitting comments. • E-mail: a-and-r-docket@epa.gov. • Fax Number: (202) 566–9744. • Mail: Air and Radiation Docket and Information Center, Attention Docket ID No. EPA–HQ–OAR–2008–0419, Environmental Protection Agency, 1301 Constitution Ave., NW., Mail Code 2822T, Washington, DC 20460. Please include two copies if possible. • Hand Delivery: Air and Radiation Docket and Information Center, Attention Docket ID No. EPA–HQ– OAR–2008–0419, Environmental Protection Agency in the EPA Headquarters Library, Room Number 3334 in the EPA West Building, located at 1301 Constitution Avenue, NW., Washington, DC. The EPA/DC Public Reading Room hours of operation will be 8:30 a.m. to 4:30 p.m. Eastern Standard Time (EST), Monday through Friday, Air and Radiation Docket and Information Center. Instructions: Direct your comments to Docket ID No. EPA–HQ–OAR–2008– 0419. The EPA’s policy is that all comments received will be included in the public docket without change and may be made available on-line at www.regulations.gov, including any personal information provided, unless the comment includes information claimed to be confidential business information (CBI) or other information whose disclosure is restricted by statute. Do not submit information that you consider to be CBI or otherwise protected through www.regulations.gov, or e-mail. The www.regulations.gov Web site is an ‘‘anonymous access’’ system, which means EPA will not know your identity or contact information unless ADDRESSES: E:\FR\FM\21JYP1.SGM 21JYP1

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[Federal Register Volume 73, Number 140 (Monday, July 21, 2008)]
[Proposed Rules]
[Page 42294]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E8-16176]



[[Page 42294]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1, 20, 25, 26, 31, 40, 41, 44, 53, 54, 55, 56, 156, 
157, and 301

[REG-129243-07]
RIN 1545-BG83


Tax Return Preparer Penalties Under Sections 6694 and 6695; 
Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking.

-----------------------------------------------------------------------

SUMMARY: This document contains corrections to a notice of proposed 
rulemaking (REG-129243-07) that was published in the Federal Register 
on Tuesday, June 17, 2008 (73 FR 34560) implementing amendments to the 
tax return preparer penalties under sections 6694 and 6695 of the 
Internal Revenue Code and related provisions under sections 6060, 6107, 
6109, 6696 and 7701(a)(36) reflecting amendments to the Code made by 
section 8246 of the Small Business and Work Opportunity Tax Act of 
2007. The proposed regulations affect tax return preparers and provide 
guidance regarding the amended provisions.

FOR FURTHER INFORMATION CONTACT: Michael E. Hara, (202) 622-4910 and 
Matthew S. Cooper, (202) 622-4940 (not toll-free numbers).

SUPPLEMENTARY INFORMATION: 

Background

    The correction notice that is the subject of this document is under 
sections 6107, 6694, 6696, and 7701 of the Internal Revenue Code.

Need for Correction

    As published, the notice of proposed rulemaking (REG-129243-07) 
contains errors that may prove to be misleading and are in need of 
clarification.

Correction of Publication

    Accordingly, the publication of the notice of proposed rulemaking 
(REG-129243-07), which was the subject of FR Doc. E8-12898, is 
corrected as follows:
    1. On page 34563, column 2, in the preamble, under the paragraph 
heading ``Furnishing of Copy of the Tax Return'', first paragraph of 
the column, line 2, the language ``Single Filers and Joint Filers With 
No'' is corrected to read ``Single and Joint Filers With No''.
    2. On page 34567, column 1, in the preamble, under the paragraph 
heading ``Definition of Tax Return Preparer'', first paragraph of the 
column, line 3, the language ``under proposed Sec.  301.7701-15(b)(2) 
and'' is corrected to read ``under proposed Sec. Sec.  301.7701-
15(b)(2) and''.


Sec.  1.6694-1  [Corrected]

    3. On page 34572, column 1, Sec.  1.6694-1(e)(2), line 6, the 
language ``would be sustained on its merits and'' is corrected to read 
``be sustained on its merits and''.


Sec.  26.6694-1  [Corrected]

    4. On page 34583, column 3, Sec.  26.6694-1(a), line 5, the 
language ``see Sec.  1.66994-1 of this chapter.'' is corrected to read 
``see Sec.  1.6694-1 of this chapter.''.


Sec.  41.6107-1  [Corrected]

    5. On page 34586, column 3, Sec.  41.6107-1(a), line 3, the 
language ``or claim for refund of excise tax section'' is corrected to 
read ``or claim for refund of excise tax under section''.


Sec.  156.6107-1  [Corrected]

    6. On page 34593, column 1, Sec.  156.6107-1(a), line 3, the 
language ``or claim for refund of tax under Section'' is corrected to 
read ``or claim for refund of tax under section''.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. E8-16176 Filed 7-18-08; 8:45 am]
BILLING CODE 4830-01-P

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