Employment Tax Adjustments; Correction,

[Federal Register: January 28, 2008 (Volume 73, Number 18)]

[Proposed Rules]

[Page 4765-4766]

From the Federal Register Online via GPO Access [wais.access.gpo.gov]

[DOCID:fr28ja08-17]

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 31

[REG-111583-07]

RIN 1545-BG50

Employment Tax Adjustments; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking.

SUMMARY: This document contains corrections to a notice of proposed rulemaking (REG-111583-07) that was published in the Federal Register on Monday, December 31, 2007 (72 FR 74233) relating to employment tax adjustments and employment tax refund claims.

FOR FURTHER INFORMATION CONTACT: Ligeia M. Donis, (202) 622-0047 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The correction notice that is the subject of this document is under

[[Page 4766]]

sections 6011, 6205, 6302, 6402, 6413, and 6414 of the Internal Revenue Code.

Need for Correction

As published, the notice of proposed rulemaking (REG-111583-07) contains errors that may prove to be misleading and are in need of clarification.

Correction of Publication

Accordingly, the publication of the notice of proposed rulemaking (REG-111583-07), which was the subject of FR Doc. E7-25134, is corrected as follows:

1. On page 74235, column 2, in the preamble, under the paragraph heading ``Interest-Free Adjustments'', lines three and four from the bottom of third paragraph of the column, the language ``under section 6511(b)(2) as described above. An interest-free adjustment for'' is corrected to read ``under section 6511(b)(2). An interest-free adjustment for''.

2. On page 74236, column 1, in the preamble, under the paragraph heading ``Claims for Refund'', seventh line of the first paragraph of the column, the language ``amount pursuant to section 6513(c)(2).'' is corrected to read ``amount pursuant to section 6511(b)(2).''.

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

[FR Doc. E8-1366 Filed 1-25-08; 8:45 am]

BILLING CODE 4830-01-P