[Federal Register Volume 70, Number 69 (Tuesday, April 12, 2005)]
[Proposed Rules]
[Page 19028]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 05-7324]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 31

[REG-160315-03]
RIN 1545-BC89


Sickness or Accident Disability Payments; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking.

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SUMMARY: This document corrects a notice of proposed rulemaking (REG-
160315-03) that was published in the Federal Register on Friday, March 
11, 2005 (70 FR 12164) that provide guidance regarding the treatment of 
payments made on account of sickness or accident disability under a 
workers' compensation law for purposes of the Federal Insurance 
Contributions Act (FICA).

FOR FURTHER INFORMATION CONTACT: David Ford, (202) 622-6040 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking (REG-160315-03) that is the 
subject of this correction is under section 3121 of the Internal 
Revenue Code.

Need for Correction

    As published, the notice of proposed rulemaking contains an error 
that may prove to be misleading and is in need of clarification.

Correction of Publication

    Accordingly, the notice of proposed rulemaking (REG-160315-03) 
which is the subject of FR. Doc. 05-4382 is corrected as follows:
    On page 12164, column 1, in the preamble, under the paragraph 
heading, FOR FURTHER INFORMATION CONTACT, lines 6 through 8, the 
language ``comments, the hearing and/or to be placed on the building 
access list to attend the hearing, LaNita M. Vandyke,'' is corrected to 
read ``comments, LaNita Vandyke,''.

Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Specialist, Legal Processing 
Division, Associate Chief Counsel, (Procedures and Administration).
[FR Doc. 05-7324 Filed 4-11-05; 8:45 am]
BILLING CODE 4301-01-P