[Federal Register Volume 72, Number 143 (Thursday, July 26, 2007)]
[Proposed Rules]
[Pages 41045-41046]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E7-14397]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[REG-149036-04]
RIN 1545-BG75


Application of Section 6404(g) of the Internal Revenue Code 
Suspension Provisions; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking.

-----------------------------------------------------------------------

SUMMARY: This document contains corrections to the notice of proposed 
rulemaking (REG-149036-04) that were published in the Federal Register 
on Thursday, June 21, 2007 (72 FR 34199) proposing regulations for the 
suspension of interest, penalties, additions to tax or additional 
amounts under section 6404(g) of the Internal Revenue Code that explain 
the general rules for suspension as well as exceptions to those general 
rules.

FOR FURTHER INFORMATION CONTACT: Stuart Spielman, (202) 622-7950 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking that is the subject of this 
correction is under section 6404(g) of the Internal Revenue Code.

Need for Correction

    As published, the proposed regulations (REG-149036-04) contain 
errors that may prove to be misleading and are in need of 
clarification.

[[Page 41046]]

Correction of Publication

    Accordingly, the publication of the proposed regulations (REG-
149036-04), which was the subject of FR Doc. E7-12082, is corrected as 
follows:
    1. On page 34200, column 1, in the preamble, under the caption 
SUMMARY:, lines 4 and 5, the language ``and the Tax Relief and Health 
Care Act of 2006. The proposed regulations affect'' is corrected to 
read ``the Tax Relief and Health Care Act of 2006, and the Small 
Business and Work Opportunity Tax Act of 2007. The proposed regulations 
affect''.
    2. On page 34200, column 2, in the preamble, under the paragraph 
heading ``Background'', line 8, the language ``Law 110-28 (121 Stat. 
112, 200),'' is corrected to read ``Law 110-28 (121 Stat. 190, 200),''.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
 [FR Doc. E7-14397 Filed 7-25-07; 8:45 am]
BILLING CODE 4830-01-P