[Federal Register Volume 84, Number 171 (Wednesday, September 4, 2019)]
[Rules and Regulations]
[Page 46440]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-19059]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[TD 9839]
RIN 1545-BN33


Partnership Representative Under the Centralized Partnership 
Audit Regime and Election To Apply the Centralized Partnership Audit 
Regime; Correcting Amendment

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendments.

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SUMMARY: This document contains corrections to Treasury Decision 9839, 
which was published in the Federal Register for Thursday, August 9, 
2018. Treasury Decision 9839 contains final regulations regarding the 
designation and authority of the partnership representative under the 
centralized partnership audit regime, which was enacted into law on 
November 2, 2015 by section 1101 of the Bipartisan Budget Act of 2015 
(BBA).

DATES: These regulations are effective September 4, 2019 and applicable 
August 9, 2018.

FOR FURTHER INFORMATION CONTACT: Joy E. Gerdy Zogby of the Office of 
Associate Chief Counsel (Procedure and Administration), (202) 317-4927 
(not toll-free numbers).

SUPPLEMENTARY INFORMATION: 

Background

    The final regulations (TD 9839) that are the subject of this 
correction are under section 1101 of the Internal Revenue Code.

Need for Correction

    As published August 9, 2018 (83 FR 39331), the final regulation and 
removal of temporary regulations (TD 9839; FR Doc. 2018-17002) 
contained errors that may prove misleading and therefore need to be 
corrected.

List of Subjects in 26 CFR Part 301

    Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income 
taxes, Penalties, Reporting and recordkeeping requirements.

Correction of Publication

    Accordingly, 26 CFR part 301 is corrected by making the following 
correcting amendments:

PART 301--PROCEDURE AND ADMINISTRATION

0
Paragraph 1. The authority citation for part 301 continues to read in 
part as follows:

    Authority: 26 U.S.C. 7805.
* * * * *

0
Par. 2. Section 301.6223-1 is amended by revising the fifth sentence of 
paragraph (e)(1) to read as follows:


Sec.  301.6223-1   Partnership representative.

* * * * *
    (e) * * *
    (1) * * * No later than 30 days after the IRS receives a written 
notification of revocation submitted at the time described in paragraph 
(e)(2)(i) of this section, the IRS will send written confirmation of 
receipt of the written notification to the partnership, the revoked 
partnership representative or, in the case of a revocation of only the 
appointment of a designated individual, to the revoked designated 
individual, and to the newly designated partnership representative. * * 
*
* * * * *

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2019-19059 Filed 9-3-19; 8:45 am]
 BILLING CODE 4830-01-P