[Federal Register Volume 79, Number 187 (Friday, September 26, 2014)]
[Rules and Regulations]
[Page 57785]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-22948]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[TD 9687]
RIN 1545-BL08


Awards for Information Relating to Detecting Underpayments of Tax 
or Violations of the Internal Revenue Laws; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulation; correction.

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SUMMARY: This document contains corrections to final regulations (TD 
9687) that were published in the Federal Register on Tuesday, August 
12, 2014 (79 FR 47246). The final regulations provide comprehensive 
guidance for the award program authorized under Internal Revenue Code 
(Code) section 7623.

DATES: This correction is effective September 26, 2014 and applicable 
beginning August 12, 2014.

FOR FURTHER INFORMATION CONTACT: Melissa A. Jarboe at (202) 317-5437 
(not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulation (TD 9687) that is the subject of this 
correction is under section 7623 of the Internal Revenue Code.

Need for Correction

    As published, the final regulation (TD 9687) contains errors that 
may prove to be misleading and are in need of clarification.

Correction of Publication

    Accordingly, the final regulation (TD 9687), that are subject to FR 
Doc. 2014-18858, are corrected as follows:
    1. On page 47246, in the third column, last paragraph, correct ``On 
December 28, 2012, Treasury and'' is to read ``On December 18, 2012, 
Treasury and''.
    2. On page 47247, in the third column, on line 23, correct 
``process, and placing an undue burden'' is to read ``process, and not 
placing an undue burden''.
    3. On page 47253, in the first column, under paragraph heading, on 
line 19 from the bottom, correct ``Victims of Crime Fund, and a'' is to 
read ``Crime Victims Fund, and a''.
    4. On page 47254, in the second column, the paragraph heading, 
correct ``Amounts Deposited in the Victims of Crime Fund'' is to read 
``Amounts Deposited in the Crime Victims Fund''.
    5. On page 47254, in the second column, under the paragraph 
heading, on line 1, correct ``Under the Victims of Crimes Act of'' is 
to read ``Under the Victims of Crime Act of''.
    6. On page 47254, column 3, correct all references to ``Victims of 
Crime Fund'' to read ``Crime Victims Fund''.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2014-22948 Filed 9-25-14; 8:45 am]
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