[Federal Register Volume 74, Number 5 (Thursday, January 8, 2009)]
[Proposed Rules]
[Page 789]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E9-85]


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 Proposed Rules
                                                 Federal Register
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 This section of the FEDERAL REGISTER contains notices to the public of 
 the proposed issuance of rules and regulations. The purpose of these 
 notices is to give interested persons an opportunity to participate in 
 the rule making prior to the adoption of the final rules.
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  Federal Register / Vol. 74, No. 5 / Thursday, January 8, 2009 / 
Proposed Rules  

[[Page 789]]



DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 31

[REG-158747-06]
RIN 1545-BG45


Withholding Under Internal Revenue Code Section 3402(t); 
Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking.

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SUMMARY: This document contains a correction to a notice of proposed 
rulemaking (REG-158747-06) that was published in the Federal Register 
on Friday, December 5, 2008 (73 FR 74082) relating to withholding under 
section 3402(t) of the Internal Revenue Code.
    The proposed regulations reflect changes in the law made by the Tax 
Increase Prevention and Reconciliation Act of 2005 that require 
Federal, State, and local government entities to withhold income tax 
when making payments to persons providing property or services. These 
proposed regulations provide guidance to assist the government entities 
in complying with section 3402(t). The regulations also provide certain 
guidance to persons receiving payments for property or services from 
government entities.

FOR FURTHER INFORMATION CONTACT: Jean Casey, (202) 622-6040 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The correction notice that is the subject of this document is under 
sections 3402, 3406, 6011, 6051, 6071, and 6302 of the Internal Revenue 
Code.

Need for Correction

    As published, the notice of proposed rulemaking (REG-158747-06) 
contains an error that may prove to be misleading and is in need of 
clarification.

Correction of Publication

    Accordingly, the publication of the notice of proposed rulemaking 
(REG-158747-06), which was the subject of FR Doc. E8-28789, is 
corrected as follows:
    On page 74087, column 3, in the preamble, under the paragraph 
heading ``Exception for Certain Payments Received by Nonresident Alien 
Individuals and Foreign Corporations'', second paragraph of the column, 
line 7, the language ``under 3402(t) would be unduly'' is corrected to 
read ``under section 3402(t) would be unduly''.

Guy Traynor,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. E9-85 Filed 1-7-09; 8:45 am]
BILLING CODE 4830-01-P