[Federal Register Volume 70, Number 179 (Friday, September 16, 2005)]
[Proposed Rules]
[Pages 54680-54681]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 05-18468]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 31

[REG-104143-05]
RIN 1545-BE32


Application of the Federal Insurance Contributions Act to 
Payments Made for Certain Services; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking.

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[[Page 54681]]

SUMMARY: This document corrects a notice of proposed rulemaking (REG-
104143-05) that was published in the Federal Register on Friday, August 
26, 2005 (70 FR 50228). The document contains regulations relating to 
payments made for service not in the course of the employer's trade or 
business, for domestic service in a private home of the employer, for 
agricultural labor, and for service performed as a home worker within 
the meaning of section 3121(d)(3)(C) of the Internal Revenue Code.

FOR FURTHER INFORMATION CONTACT: Paul Carlino, (202) 622-0047 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking (REG-104143-05) that is the 
subject of this correction is under section 3121(d)(3)(C) of the 
Internal Revenue Code.

Need for Correction

    As published, REG-104143-05 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-104143-05), 
that was the subject of FR Doc. 05-16944, is corrected as 
follows:


Sec.  31.3121(a)-2  [Corrected]

    On page 50231, column 2, Sec.  31.3121(a)-2, paragraph (d)(2), 
third line from the bottom of the paragraph, the language ``paragraph 
(d)(2), see Sec.  31.3102-1 in'' is corrected to read ``paragraph 
(d)(2), see Sec.  31.3121(a)-2 in``.

Cynthia Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 05-18468 Filed 9-15-05; 8:45 am]
BILLING CODE 4830-01-P