[Federal Register Volume 71, Number 52 (Friday, March 17, 2006)]
[Rules and Regulations]
[Pages 13766-13767]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 06-2534]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9239]
RIN 1545-BE00


Time for Filing Employment Tax Returns and Modifications to the 
Deposit Rules; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final and temporary regulations.

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SUMMARY: This document contains a correction to final and temporary 
regulations that were published in the Federal Register on Tuesday, 
January 3, 2006 (71 FR 11). These regulations relate to the annual 
filing of Federal employment tax returns and requirements for 
employment tax deposits for employers in the Employers' Annual Federal 
Tax Program (Form 944).

FOR FURTHER INFORMATION CONTACT: Raymond Bailey, (202) 622-4910 and 
Audra M. Dineen, (202) 622-4940 (not toll-free numbers).

SUPPLEMENTARY INFORMATION: 

Background

    The final and temporary regulations (TD 9239) that is the subject 
of this correction is under section 6302 of the Internal Revenue Code.

Need for Correction

    As published, the final and temporary regulations (TD 9239) 
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 and temporary regulations (TD 
9239), that was the subject of FR Doc. 05-24565, is corrected as 
follows:

[[Page 13767]]

0
1. On page 12, column 3, in the preamble under paragraph heading 
``Background and Explanation of Provisions'', second paragraph, fourth 
line from the bottom of the paragraph, the language, ``is subject the 
One-Day rule of'' is corrected to read ``is subject to the One-Day rule 
of''.

Guy R. Traynor,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 06-2534 Filed 3-16-06; 8:45 am]
BILLING CODE 4830-01-P