[Federal Register Volume 69, Number 18 (Wednesday, January 28, 2004)]
[Rules and Regulations]
[Pages 4058-4059]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 04-1814]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[TD 9106]
RIN 1545-AW99


Awards of Attorney's Fees and Other Cost Based Upon Qualified 
Offers; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations and removal of temporary 
regulations.

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SUMMARY: This document corrects final regulations and the removal of 
temporary regulations (TD 9106) that were published in the Federal 
Register on December 29, 2003 (68 FR 74848). The document contains 
final regulations and the removal of temporary

[[Page 4059]]

regulations relating to the qualified offer rule, including the 
requirements that an offer must satisfy to be treated as a qualified 
offer under section 7430(g) and the requirements that a taxpayer must 
satisfy to qualify as a prevailing party by reason of having made a 
qualified offer.

DATES: This document is effective on December 24, 2003.

FOR FURTHER INFORMATION CONTACT: Tami C. Belouin, (202) 622-7950 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations and removal of temporary regulations (TD 
9106) that is the subject of this correction are under section 7430(g) 
of the Internal Revenue Code.

Need for Correction

    As published, the final regulations and removal of temporary 
regulations(TD 9106) contains an error that may prove to be misleading 
and is in need of clarification.

Correction of Publication

0
Accordingly, the publication of the final regulations and removal of 
temporary regulations (TD 9106) that were the subject of FR. Doc. 03-
31822, is corrected as follows:


Sec. 301.7430-7  [Corrected]

0
1.On page 74855, column 1, Sec. 301.7430-7(g), line 1, the language 
``(g) Effective date. This section is'' is corrected to read ``(f) 
Effective date. This section is''.


Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedures and Administration).
[FR Doc. 04-1814 Filed 1-27-04; 8:45 am]
BILLING CODE 4830-01-P