Amendments to the Section 7216 Regulations-Disclosure or Use of Information by Preparers of Returns; Correction
other · IRS · Rule · Published 2008-07-16 · Effective 2008-07-16 · 73 FR 40738
Document
Document number
E8-16288
Federal Register citation
73 FR 40738
CFR reference
26 CFR 301
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2008-07-16
Effective date
2008-07-16
Treasury docket
TD 9409
Abstract
This document contains a correction to final and temporary regulations (TD 9409) that was published in the Federal Register on Wednesday, July 2, 2008 (73 FR 37804) providing rules relating to the disclosure and use of tax return information by tax return preparers. These regulations provide updated guidance regarding the disclosure of a taxpayer's social security number to a tax return preparer located outside of the United States.