# Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media; Correction
> **IRS** · Correction to final regulations. · Published 2011-04-22 · Effective 2011-04-22 · 76 FR 22611
## Document
- **Document number:** 2011-9737
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 76 FR 22611
- **CFR reference:** 26 CFR 301
- **Publication date:** 2011-04-22
- **Effective date:** 2011-04-22
- **Treasury docket:** TD 9518
## Abstract

This document describes a correction to final regulations (TD 9518) that were published in the Federal Register on Wednesday, March 30, 2011 (76 FR 17521) providing guidance to specified tax return preparers who prepare and file individual income tax returns using magnetic media pursuant to section 6011(e)(3) of the Internal Revenue Code.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2011/04/22/2011-9737/specified-tax-return-preparers-required-to-file-individual-income-tax-returns-using-magnetic-media)
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