[Federal Register Volume 73, Number 94 (Wednesday, May 14, 2008)]
[Proposed Rules]
[Page 27775]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E8-10692]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[REG-141998-06]
RIN 1545-BG13


Withdrawal of Regulations Under Old Section 6323(b)(10); 
Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to a notice of proposed rulemaking.

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SUMMARY: This document contains corrections to a notice of proposed 
rulemaking (REG-141998-06) that was published in the Federal Register 
on Thursday, April 17, 2008 (73 FR 20877) relating to the validity and 
priority of the Federal tax lien against certain persons under section 
6323 of the Internal Revenue Code.

FOR FURTHER INFORMATION CONTACT: Debra A. Kohn, (202) 622-7985 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The correction notice that is the subject of this document is under 
section 6323 of the Internal Revenue Code.

Need for Correction

    As published, a notice of proposed rulemaking (REG-141998-06) 
contains errors that may prove to be misleading and are in need of 
clarification.

Correction of Publication

    Accordingly, the publication of a notice of proposed rulemaking 
(REG-141998-06), which was the subject of FR Doc. E8-8082, is corrected 
as follows:
    1. On page 20879, column 2, under the title heading ``PART 301--
PROCEDURE AND ADMINISTRATION'', the second entry of Paragraph 2., the 
language ``2. Paragraphs (d)(3) Example 1 and Example 3 are revised.'' 
is corrected to read ``2. Paragraphs (d)(3) Example 1 and (d)(3) 
Example 3 are revised.''.
    2. On page 20879, column 2, under the title heading ``PART 301--
PROCEDURE AND ADMINISTRATION'', the third entry of Paragraph 2., the 
language ``3. Paragraphs (g)(1), and (g)(2) Example 1 through Example 3 
are revised.'' is corrected to read ``3. Paragraphs (g)(1) and (g)(2) 
Example 1 through Example 3 are revised.''.
    3. On page 20881, column 1, the first entry of Paragraph 5., the 
language ``1. Paragraphs (a)(1), (a)(4), (b)(3) Example 1, (b)(3) 
Example 5, and (c)(1) are revised.'' is corrected to read ``1. 
Paragraphs (a)(1), (a)(4), (b)(3) introductory text, (b)(3) Example 1, 
(b)(3) Example 5, and (c)(1) are revised.''.
    4. On page 20881, column 1, the fourth entry of Paragraph 5., the 
language ``4. Newly-designated paragraph (a)(3)(i) introductory text is 
revised.'' is corrected to read ``4. Newly-designated paragraph 
(a)(3)(i) is revised.''.
    5. On page 20881, column 1, the seventh, eighth, and ninth entries 
of Paragraph 5. are re-designated as eighth, ninth, and tenth entries 
of Paragraph 5. respectively.
    6. On page 20881, column 1, the language ``7. Paragraphs (c)(1) 
through (c)(1)(ii) are revised.'' is added as the newly designated 
seventh entry of Paragraph 5.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. E8-10692 Filed 5-13-08; 8:45 am]
BILLING CODE 4830-01-P