[Federal Register Volume 88, Number 3 (Thursday, January 5, 2023)]
[Rules and Regulations]
[Page 756]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-28593]



[[Page 756]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[TD 9969]
RIN 1545-BP01


Treatment of Special Enforcement Matters; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final rule; correcting amendments.

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SUMMARY: This document contains corrections to a final regulation (TD 
9969) that was published in the Federal Register on December 9, 2022. 
This document contains final regulations that except certain 
partnership-related items from the centralized partnership audit regime 
created by the Bipartisan Budget Act of 2015, and sets forth 
alternative rules that will apply to the examination of excepted items 
by the IRS.

DATES: Effective date. These corrections are effective on January 5, 
2023, and applicable on December 9, 2022.

FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Jennifer 
M. Black, at (202) 317-6834 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations (TD 9969) that are the subject of these 
corrections are under section 6241(11) and 6241(7) of the Internal 
Revenue Code.

List of Subjects in 26 CFR Part 301

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

Amendments to the Regulations

    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 as 
follows:

    Authority: 26 U.S.C. 7805.


Sec.  301.6225-1  Partnership adjustment by the Internal Revenue 
Service.

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Par. 2. Section 301.6225-1 is amended by:
0
1. Removing the language ``Sec.  301.6226-2(g)(1)'' in the last 
sentence of paragraph (h)(15) and adding the language ``Sec.  301.6226-
2(g)(4)'' in its place.
0
2. Removing the language ``(d)(3)(iii)(C)'' and ``(e)(3)(iii)(B)'' from 
the last sentence of paragraph (i)(1).

Oluwafunmilayo A. Taylor,
Branch Chief, Legal Processing Division, Associate Chief Counsel, 
(Procedure and Administration).
[FR Doc. 2022-28593 Filed 1-4-23; 8:45 am]
BILLING CODE 4830-01-P