[Federal Register Volume 73, Number 18 (Monday, January 28, 2008)]
[Proposed Rules]
[Pages 4765-4766]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E8-1366]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 31

[REG-111583-07]
RIN 1545-BG50


Employment Tax Adjustments; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking.

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

SUMMARY: This document contains corrections to a notice of proposed 
rulemaking (REG-111583-07) that was published in the Federal Register 
on Monday, December 31, 2007 (72 FR 74233) relating to employment tax 
adjustments and employment tax refund claims.

FOR FURTHER INFORMATION CONTACT: Ligeia M. Donis, (202) 622-0047 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The correction notice that is the subject of this document is under

[[Page 4766]]

sections 6011, 6205, 6302, 6402, 6413, and 6414 of the Internal Revenue 
Code.

Need for Correction

    As published, the notice of proposed rulemaking (REG-111583-07) 
contains errors that may prove to be misleading and are in need of 
clarification.

Correction of Publication

    Accordingly, the publication of the notice of proposed rulemaking 
(REG-111583-07), which was the subject of FR Doc. E7-25134, is 
corrected as follows:
    1. On page 74235, column 2, in the preamble, under the paragraph 
heading ``Interest-Free Adjustments'', lines three and four from the 
bottom of third paragraph of the column, the language ``under section 
6511(b)(2) as described above. An interest-free adjustment for'' is 
corrected to read ``under section 6511(b)(2). An interest-free 
adjustment for''.
    2. On page 74236, column 1, in the preamble, under the paragraph 
heading ``Claims for Refund'', seventh line of the first paragraph of 
the column, the language ``amount pursuant to section 6513(c)(2).'' is 
corrected to read ``amount pursuant to section 6511(b)(2).''.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. E8-1366 Filed 1-25-08; 8:45 am]
BILLING CODE 4830-01-P