[Federal Register Volume 73, Number 50 (Thursday, March 13, 2008)]
[Rules and Regulations]
[Page 13440]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E8-4863]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[TD 9380]
RIN 1545-BC45


Substitute for Return; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations and removal of temporary 
regulations.

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SUMMARY: This document corrects final regulations and removal of 
temporary regulations (TD 9380) that was published in the Federal 
Register on Wednesday, February 20, 2008 (73 FR 9188), relating to 
substitutes for returns.

DATES: The correction is effective March 13, 2008.

FOR FURTHER INFORMATION CONTACT: Alicia E. Goldstein at (202) 622-3630 
(not a toll-free number).

SUPPLEMENTARY INFORMATION: 

Background

    The final regulations and removal of temporary regulations, (TD 
9380) that is the subject of this correction is under section 6020 of 
the Internal Revenue Code.

Need for Correction

    As published, TD contains errors that may prove to be misleading 
and are in need of clarification.

Correction of Publication

    Accordingly, the publication of final regulations and removal of 
temporary regulations (TD 9380) that were the subject of FR. Doc. E8-
3100, are corrected as follows:
    1. On page 9188, in the preamble, column 2, under the paragraph 
heading ``Background'', first full paragraph of the column, line 17, 
the language ``prompted the IRS and the Treasury'' is corrected to read 
``prompted the Service and the Treasury''.
    2. On page 9188, in the preamble, column 2, under the paragraph 
heading ``Background'', second full paragraph of the column, line 1, 
the language ``The IRS and the Treasury Department'' is corrected to 
read ``The Service and the Treasury Department''.
    3. On page 9188, in the preamble, column 3, under the paragraph 
heading ``Explanation of Provisions and Summary of Comments'', second 
full paragraph of the column, line 12, the language ``taxpayer; and 
because the IRS was'' is corrected to read ``taxpayer, and because the 
Service was''.
    4. On page 9188, in the preamble, column 3, under the paragraph 
heading ``Explanation of Provisions and Summary of Comments'', lines 1 
through 6, the language ``After considering these comments, the IRS and 
the Treasury Department have concluded that they provide no basis for 
adopting changes in the final regulations. In particular, the argument 
that the IRS should not be able to decide'' is corrected to read 
``After considering these comments, the Service and the Treasury 
Department have concluded that they provide no basis for adopting 
changes in the final regulations. In particular, the argument that the 
Service should not be able to decide''.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
 [FR Doc. E8-4863 Filed 3-12-08; 8:45 am]
BILLING CODE 4830-01-P