[Federal Register Volume 74, Number 241 (Thursday, December 17, 2009)]
[Rules and Regulations]
[Pages 66915-66916]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E9-29977]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[TD 9443]
RIN 1545-BG16


Postponement of Certain Tax-Related Deadlines by Reason of a 
Federally Declared Disaster or Terroristic or Military Action; 
Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document contains a correction to final regulations (TD 
9443) that were published in the Federal Register on Thursday, January 
15, 2009 (74 FR 2370) relating to postponement of certain tax-related 
deadlines either due to service in a combat zone or due to a Federally 
declared disaster. The regulations reflect changes in the law made by 
the Victims of Terrorism Tax Relief Act of 2001, the Tax Extenders and 
Alternative Minimum Tax Relief Act of 2008 (TEAMTRA), and current IRS 
practice.

DATES: This correction is effective on December 17, 2009, and is 
applicable on January 15, 2009.

FOR FURTHER INFORMATION CONTACT: Mary Ellen Keys, (202) 622-4570 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION: 

Background

    The final regulations (TD 9443) that are the subject of this 
document are under section 7508A of the Internal Revenue Code.

Need for Correction

    As published, the final regulations (TD 9443) contain an error that 
may prove to be misleading and is in need of clarification.

Correction of Publication

    Accordingly, the publication of the final regulations (TD 9443), 
which were the subject of FR Doc. E9-767, is corrected as follows:

[[Page 66916]]

    On page 2370, column 3, in the preamble, under the paragraph 
heading ``Explanation of Revisions'', last paragraph of the column, 
third through twelfth lines, the language ``Example 9. Example 9, which 
reflects current IRS practice, explains the impact of disaster relief 
on installment agreement payments that become due during the 
postponement period. Example 9 explains that the affected taxpayer's 
obligation to make installment agreement payments is suspended during 
the postponement period. Example 9 further explains that,'' is 
corrected to read ``Example 8. Example 8, which reflects current IRS 
practice, explains the impact of disaster relief on installment 
agreement payments that become due during the postponement period. 
Example 8 explains that the affected taxpayer's obligation to make 
installment agreement payments is suspended during the postponement 
period. Example 8 further explains that,''.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. E9-29977 Filed 12-16-09; 8:45 am]
BILLING CODE 4830-01-P