Tax Return Preparer Penalties Under Section 6695; Correction, 63574 [2011-26652]

Download as PDF 63574 Federal Register / Vol. 76, No. 198 / Thursday, October 13, 2011 / Proposed Rules 100 F Street, NE., Washington, DC 20549–1090. DEPARTMENT OF THE TREASURY All submissions should refer to File Number S7–40–10. This file number should be included on the subject line if e-mail is used. To help process and review your submissions more efficiently, please use only one method. The Commission will post all comments on the Commission’s Web site at https://www.sec.gov. Comments will also be available for website viewing and copying in the Commission’s Public Reference Room, 100 F Street, NE., Washington, DC 20549, on official business days between the hours of 10 a.m. and 3 p.m. All comments received will be posted without change; we do not edit personal identifying information from submissions. You should submit only information that you wish to make available publicly. John Fieldsend, Special Counsel in the Office of Rulemaking, Division of Corporation Finance, at (202) 551–3430, 100 F Street, NE., Washington, DC 20549– 3628. FOR FURTHER INFORMATION CONTACT: Section 1502 of the Act amends the Securities Exchange Act by adding new Section 13(p). Section 13(p) requires the Commission to promulgate disclosure and reporting regulations regarding the use of conflict minerals from the Democratic Republic of the Congo and adjoining countries. On December 15, 2010, the Commission proposed rule amendments to implement Exchange Act Section 13(p).1 The Commission has been asked to hold a roundtable discussion to facilitate its understanding of the issues surrounding conflict minerals. The Commission believes that additional public input on the proposed rulemaking would be beneficial in light of the particular subject matter. SUPPLEMENTARY INFORMATION: 40 CFR Part 52 26 CFR Part 1 [EPA–R05–OAR–2010–1001; FRL–9478–5] Approval and Promulgation of Air Quality Implementation Plans; Indiana; Miscellaneous Metal and Plastic Parts Surface Coating Rules [REG–140280–09] RIN 1545–BK16 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: AGENCY: This document contains a correction to a notice of proposed rulemaking that were published in the Federal Register on Tuesday, October 11, 2011. These proposed regulations would modify existing regulations related to the tax return preparer penalties under section 6695 of the Internal Revenue Code. The proposed regulations are necessary to monitor and to improve compliance with the tax return preparer due to diligence requirements of this section. FOR FURTHER INFORMATION CONTACT: Spence Hanemann, (202) 622–4940 (not a toll-free number). SUPPLEMENTARY INFORMATION: SUMMARY: Environmental Protection Agency (EPA). ACTION: Proposed rule. EPA is proposing to approve a revision to the Indiana State Implementation plan (SIP) submitted by the Indiana Department of Environmental Management (IDEM) on November 24, 2010. The SIP revision consists of amendments to 326 Indiana Administrative Code (IAC) 8–2–1 and 326 IAC 8–2–9, the applicability sections for Indiana’s miscellaneous metal and plastic parts surface coating rules. These rules are approvable because they satisfy the requirements of the Clean Air Act (CAA) for volatile organic compound (VOC) reasonably available control technology (RACT) rules. Diane O. Williams, Federal Register Liaison, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). Dated: October 6, 2011. By the Commission. Elizabeth M. Murphy, Secretary. [FR Doc. 2011–26431 Filed 10–12–11; 8:45 am] BILLING CODE 8011–01–P erowe on DSK2VPTVN1PROD with PROPOSALS-1 Internal Revenue Service ENVIRONMENTAL PROTECTION AGENCY 1 Conflict Minerals, Release No. 34–63547; File No. S7–40–10 (Dec. 23, 2010) [75 FR 80948]. VerDate Mar<15>2010 14:59 Oct 12, 2011 Jkt 226001 Comments must be received on or before November 14, 2011. ADDRESSES: Submit your comments, identified by Docket ID No. EPA–R05– OAR–2010–1001 by one of the following methods: 1. https://www.regulations.gov: Follow the on-line instructions for submitting comments. 2. E-mail: aburano.douglas@epa.gov. 3. Fax: (312) 408–2279. 4. Mail: Douglas Aburano, Chief, Control Strategies Section (AR–18J), U.S. Environmental Protection Agency, 77 West Jackson Boulevard, Chicago, Illinois 60604. 5. Hand Delivery: Douglas Aburano, Chief, Control Strategies Section (AR– 18J), U.S. Environmental Protection Agency, 77 West Jackson Boulevard, Chicago, Illinois 60604. Such deliveries are only accepted during the Regional Office normal hours of operation, and special arrangements should be made for deliveries of boxed information. The Regional Office official hours of business are Monday through Friday, 8:30 a.m. to 4:30 p.m., excluding Federal holidays. Please see the direct final rule which is located in the Rules section of this Federal Register for detailed instructions on how to submit comments. [FR Doc. 2011–26652 Filed 10–11–11; 4:15 pm] FOR FURTHER INFORMATION CONTACT: BILLING CODE 4830–01–P Steven Rosenthal, Environmental Background The notice of proposed rulemaking (REG–140280–09) that is the subject of this correction is under section 6695 of the Internal Revenue Code. Need for Correction As published October 11, 2011 (76 FR 62689), the notice of proposed regulations (REG–140280–09) contains an error that may prove to be misleading and is in need of clarification. Correction of Publication Accordingly, the notice of proposed rulemaking (REG–140280–09), that was the subject of FR Doc. 2011–26247, is corrected as follows: 1. On page 62689, column 2, in the preamble under the caption ADDRESSES, line 14, the language ‘‘www.regulations.gov/Regs’’ is corrected to read ‘‘www.regulations.gov/’’. PO 00000 Frm 00010 Fmt 4702 Sfmt 4702 DATES: E:\FR\FM\13OCP1.SGM 13OCP1

Agencies

[Federal Register Volume 76, Number 198 (Thursday, October 13, 2011)]
[Proposed Rules]
[Page 63574]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-26652]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-140280-09]
RIN 1545-BK16


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.

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SUMMARY: This document contains a correction to a notice of proposed 
rulemaking that were published in the Federal Register on Tuesday, 
October 11, 2011. These proposed regulations would modify existing 
regulations related to the tax return preparer penalties under section 
6695 of the Internal Revenue Code. The proposed regulations are 
necessary to monitor and to improve compliance with the tax return 
preparer due to diligence requirements of this section.

FOR FURTHER INFORMATION CONTACT: Spence Hanemann, (202) 622-4940 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking (REG-140280-09) that is the 
subject of this correction is under section 6695 of the Internal 
Revenue Code.

Need for Correction

    As published October 11, 2011 (76 FR 62689), the notice of proposed 
regulations (REG-140280-09) contains an error that may prove to be 
misleading and is in need of clarification.

Correction of Publication

    Accordingly, the notice of proposed rulemaking (REG-140280-09), 
that was the subject of FR Doc. 2011-26247, is corrected as follows:
    1. On page 62689, column 2, in the preamble under the caption 
ADDRESSES, line 14, the language ``www.regulations.gov/Regs'' is 
corrected to read ``www.regulations.gov/''.

Diane O. Williams,
Federal Register Liaison, Publications and Regulations Branch, Legal 
Processing Division, Associate Chief Counsel (Procedure and 
Administration).
[FR Doc. 2011-26652 Filed 10-11-11; 4:15 pm]
BILLING CODE 4830-01-P

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