Filing Requirements for Information Returns Required on Magnetic Media (Electronically); Correction

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 fol…