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:
-
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''.
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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
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