This document contains corrections to proposed regulations (REG-116215-07, 2007-38 I.R.B. 659) that amend existing regulations issued under sections 6104 and 6110. These regulations clarify rules relating to information that is made available by the IRS for public inspection under section 6104(a) and materials that are made publicly available under section 6110.
The notice of proposed rulemaking (REG-116215-07) that is the subject of these corrections are under sections 6110 and 6104(a) of the Internal Revenue Code.
As published, this notice of proposed rulemaking (REG-116215-07) contains errors that may prove to be misleading and are in need of clarification.
Accordingly, the notice of proposed rulemaking (REG-116215-07) that was the subject of FR. Doc. E7-15952 is corrected as follows:
1. On page 45394, column 2, in the preamble, under the caption heading “SUMMARY:”, line 11 from the bottom of the paragraph, the language “denied or revoked an organization’s tax” is corrected to read “denied or revoked an organization’s tax-”.
2. On page 45394, column 2, in the preamble, under the caption heading “ADDRESSES:”, line 2 from the bottom of the column, the language “NW., Washington, DC, or sent” is corrected to read “NW., Washington, DC 20224, or sent”.
3. On page 45394, column 3, in the preamble, under the paragraph heading “Background”, paragraph 2, line 7, the language “tax exempt status from the public” is corrected to read “tax-exempt status from the public”.
4. On page 45395, column 1, in the preamble, line 7 from the bottom of the first paragraph of the column, the language “public. See AOD 2004-02, 2004-29 IRB is corrected to read “See AOD 2004-2, 2004-29 I.R.B.”.
5. On page 45395, column 1, in the preamble, under the paragraph heading “Explanation of Provisions”, line 4 from the bottom of paragraph 1, the language “sections 509(a), 4942(j)(3), or 4943(f), is corrected to read “section 509(a), 4942(j)(3), or 4943(f),”.
6. On page 45395, column 2, in the preamble, under the paragraph heading “Other Changes to the Existing Regulations”, paragraph 6, line 3, the language “disclose, in response to or anticipation” is corrected to read “in response to or in anticipation”.
7. On page 45395, column 2, in the preamble, under the paragraph heading “Other Changes to the Existing Regulations”, paragraph 7, line 5 from the bottom of the column, the language “organizations whose tax exempt status” is corrected to read “organizations whose tax-exempt status”.
8. On page 45396, column 2, § 301.6104(a)-1(c)(4), line 4, the language “organization described in sections” is corrected to read “organization described in section”.
9. On page 45396, column 3, § 301.6104(a)-1(c)(2), line 4 from the bottom of the paragraph, the language “Procedure 2007-52, 2007-30 IRB 222, is corrected to read “Procedure 2007-52, 2007-30 I.R.B. 222,”.
10. On page 45396, column 3, § 301.6104(a)-1(e)(3), line 4 from the bottom of the paragraph, the language “Procedure 80-27, 1980-1CB 677, and” is corrected to read “Procedure 80-27, 1980-1 C.B. 677, and”.
LaNita Van Dyke,The Internal Revenue Bulletin is produced and published by the Internal Revenue Service and contains IRS pronouncements affecting tax analysis under the Code and the Regulations, including but not limited to Revenue Procedures, Revenue Rulings, Notices and Announcements. Access the IRS site at https://www.irs.gov/help/irsgov-accessibility for information concerning accessibility of IRS materials. While every effort has been made to ensure that the IRB database files available through the TouchTax application are accurate, those using TouchTax for legal research should verify their results against the printed versions of the IRBs available from the IRS.