[Federal Register Volume 66, Number 43 (Monday, March 5, 2001)]
[Proposed Rules]
[Page 13275]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 01-5283]



[[Page 13275]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 31

[REG-110374-00]
RIN 1545-AY21


Interest-Free Adjustments With Respect to Underpayments of 
Employment Taxes; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTON: Correction to notice of proposed rulemaking.

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SUMMARY: This document contains a correction to a notice of proposed 
rulemaking that was published in the Federal Register on Wednesday, 
January 17, 2001 (66 FR 3956), relating to interest-free adjustments 
with respect to underpayments of employment taxes.

FOR FURTHER INFORMATION CONTACT: Anne O'Connell Devereaux (202) 622-
3850 (not a toll-free number).

SUPPLEMENTARY INFORMATION:   

Background

    The notice of proposed rulemaking (REG-110374-00), that is the 
subject of this correction is under section 6205 of the Internal 
Revenue Code.

Need for Correction

    As published the notice of proposed rulemaking (REG-110374-00), 
contains an error that may prove to be misleading and is in need of 
clarification.

Correction of Publication

    Accordingly, the publication of the notice of proposed rulemaking 
which was the subject of FR Doc. 01-273, is corrected as follows:
    On page 3958, column 2, in the preamble under the paragraph heading 
``Proposed Effective Date'', the first paragraph, line 7, the language 
``January 12, 2001. No inference is'' is corrected to read ``January 
17, 2001. No inference is''.

Cynthia E. Grigsby,
Chief, Regulations Unit, Office of Special Counsel (Modernization & 
Strategic Planning).
[FR Doc. 01-5283 Filed 3-2-01; 8:45 am]
BILLING CODE 4830-01-P