[Federal Register Volume 73, Number 137 (Wednesday, July 16, 2008)]
[Rules and Regulations]
[Page 40739]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E8-16289]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[TD 9410]
RIN 1545-BF54


Change to Office to Which Notices of Nonjudicial Sale and 
Requests for Return of Wrongfully Levied Property Must Be Sent; 
Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations; correction.

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SUMMARY: This document contains a correction to final regulations (TD 
9410) that were published in the Federal Register on Tuesday, July 8, 
2008 (73 FR 38915) relating to the discharge of liens under section 
7425 and return of wrongfully levied upon property under section 6343 
of the Internal Revenue Code of 1986. These regulations revise 
regulations currently published under sections 7425 and 6343. These 
regulations clarify that such notices and claims should be sent to the 
IRS official and office specified in the relevant IRS publications. The 
regulations will affect parties seeking to provide the IRS with notice 
of a nonjudicial foreclosure sale and parties making administrative 
requests for return of wrongfully levied property.

DATES: This correction is effective July 16, 2008, and is applicable on 
July 8, 2008.

FOR FURTHER INFORMATION CONTACT: Robin M. Ferguson, (202) 622-3630 (not 
a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subjects of this document are 
under sections 6343 and 7425 of the Internal Revenue Code.

Need for Correction

    As published, final regulations (TD 9410) contain an error that may 
prove to be misleading and is in need of clarification.

Correction of Publication

0
Accordingly, the publication of the final regulations (TD 9410), which 
were the subject of FR Doc. E8-15460, is corrected as follows:
0
On page 38916, column 1, in the preamble, under the caption DATES:, 
lines 3 thru 4, the language ``Applicability Date: See Sec. Sec.  
301.6343-2 and 301.6343-3.'' is corrected to read ``Applicability Date: 
See Sec. Sec.  301.6343-2 and 301.7425-3.''.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. E8-16289 Filed 7-15-08; 8:45 am]
BILLING CODE 4830-01-P