[Federal Register Volume 77, Number 35 (Wednesday, February 22, 2012)]
[Proposed Rules]
[Pages 10422-10423]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2012-3904]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-130302-10]
RIN 1545-BJ69


Reporting of Specified Foreign Financial Assets; Correction

AGENCY: Internal Revenue Service (IRS).

ACTION: Correction notice.

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SUMMARY: This document contains corrections to a notice of proposed 
rulemaking (REG-130302-10), which was published in the Federal Register 
on Monday, December 19, 2011 (76 FR 78594), relating to the reporting 
of specified foreign financial assets.

DATES: Effective Date: December 19, 2011.

FOR FURTHER INFORMATION CONTACT: Joseph S. Henderson (202) 622-3880 
(not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking that is the subject of these 
corrections are under section 6038 of the Internal Revenue Code.

Need for Correction

    As published, the notice of proposed rulemaking (REG-130302-10), 
contains errors which may prove to be misleading and are in need of 
clarification.

Correction of Publication

    Accordingly, the publication of the notice of proposed rulemaking 
(REG-130302-10), which was the subject of FR Doc. 2011-32254, is 
corrected as follows:
    1. On page 78594, column 2 in the preamble, under the caption FOR 
FURTHER INFORMATION CONTACT, the language ``Concerning the proposed 
regulations, Joseph S. Henderson, (202) 622-3880; concerning submission 
of comments and/or requests for a hearing, 
<a href="/cdn-cgi/l/email-protection#a9fbc0cac1c8dbcd87e887e1dcdbdadde9c0dbdacac6dcc7daccc587dddbccc8da87cec6df"><span class="__cf_email__" data-cfemail="df8db6bcb7beadbbf19ef197aaadacab9fb6adacbcb0aab1acbab3f1abadbabeacf1b8b0a9">[email protected]</span></a>, (202) 622-7180 (not a toll-free 
numbers).'' Is corrected to read ``Concerning the proposed regulations, 
Joseph S. Henderson, (202) 622-3880; concerning submission of comments

[[Page 10423]]

and/or requests for a hearing, Oluwafunmilayo (Funmi) Taylor, at (202) 
622-7180 (not toll-free numbers).''.
    2. On page 78596, column 1, in the preamble, under the caption 
``Explanation of Provisions'', paragraph B. 2., line three, the 
language ``or executor is a bank, financial'' is corrected to read ``is 
a bank, financial''.
    3. On page 78596, column 1, in the preamble, under the caption 
``Explanation of Provisions'', paragraph B.2., the fourth line from the 
bottom of the first full paragraph, the language ``under sections 671 
through 679 and the'' is corrected to read ``under sections 671 through 
678 and the''.

Guy R. Traynor,
Federal Register Liaison, Legal Processing Division, Publications and 
Regulations Br. (Procedure and Administration)
[FR Doc. 2012-3904 Filed 2-21-12; 8:45 am]
BILLING CODE 4830-01-P


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