Document Headings

                    Document headings vary by document type but may contain                    the following:                  
                -                       the agency or agencies that issued and signed a document                    
                -                       the number of the CFR title and the number of each part                      the document amends, proposes to amend, or is directly                      related to                    
                -                       the agency docket number / agency internal file number                    
                -                       the RIN which identifies each regulatory action listed in                      the Unified Agenda of Federal Regulatory and Deregulatory                      Actions                    

                    See the                                          Document Drafting Handbook                                        for more details.                  

###### Department of the Treasury

###### Internal Revenue Service

          - 26 CFR Part 301
          - [REG-102951-16]
          - RIN 1545-BN36

# AGENCY:

Internal Revenue Service (IRS), Treasury.

# ACTION:

Correction to a notice of proposed rulemaking.

# SUMMARY:

                        This document contains a correction to notice of proposed rulemaking (REG-102951-16) that was published in the                         **Federal Register**                         on Thursday, May 31, 2018 (83 FR 24948). The proposed regulations are relating to amending rules for determining whether information returns must be filed by using magnetic media (electronically).                    

# DATES:

Written or electronic comments and request for a public hearing for the notice of proposed rulemaking at 83 FR 24948, May 31, 2018, are still being accepted and must be received by July 30, 2018.

# FOR FURTHER INFORMATION CONTACT:

Concerning the proposed regulations, Michael Hara at (202) 317-6845; concerning the submission of comments and request for a public hearing, Regina L. Johnson, (202) 317-5177 (not a toll-free number).

# SUPPLEMENTARY INFORMATION:

## Background

The notice of proposed rulemaking that is subject of this document is under section 6011 of the Internal Revenue Code.

## Need for Correction

As published, the notice of proposed rulemaking (REG-102951-16) contains an error that may prove to be misleading and are in need of clarification.

## Correction of Publication

                    Accordingly, in the notice of proposed rulemaking (REG-102951-16) that is subject to FR Doc. 2018-11749, beginning on page 24948 in the issue of May 31, 2018, make the following correction in the                     **SUPPLEMENTARY INFORMATION**                     section. On page 24949 in the first column, under the caption “Explanation of Provisions”, the last line from the bottom of the second full paragraph, the language “§ 301.6011-2 (c)(1)(iv), Example 4.” is corrected to read “§ 301.6011-2 (b)(4).”.                

Martin V. Franks,

Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).

[FR Doc. 2018-15164 Filed 7-16-18; 8:45 am]

 BILLING CODE 4830-01-P