66 FR 43 pg. 13275 - Interest-Free Adjustments With Respect to Underpayments of Employment Taxes; Correction
Type: PRORULEVolume: 66Number: 43Page: 13275
Docket number: [REG-110374-00]
FR document: [FR Doc. 01-5283 Filed 3-2-01; 8:45 am]
Agency: Treasury Department
Sub Agency: Internal Revenue Service
Official PDF Version: PDF Version
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 31
[REG-110374-00]
RIN 1545-AY21
Interest-Free Adjustments With Respect to Underpayments of Employment Taxes; Correction
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTON:
Correction to notice of proposed rulemaking.
SUMMARY:
This document contains a correction to a notice of proposed rulemaking that was published in the Federal Register on Wednesday, January 17, 2001 (66 FR 3956), relating to interest-free adjustments with respect to underpayments of employment taxes.
FOR FURTHER INFORMATION CONTACT:
Anne O'Connell Devereaux (202) 622-3850 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The notice of proposed rulemaking (REG-110374-00), that is the subject of this correction is under section 6205 of the Internal Revenue Code.
Need for Correction
As published the notice of proposed rulemaking (REG-110374-00), 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 which was the subject of FR Doc. 01-273, is corrected as follows:
On page 3958, column 2, in the preamble under the paragraph heading "Proposed Effective Date", the first paragraph, line 7, the language "January 12, 2001. No inference is" is corrected to read "January 17, 2001. No inference is".
Cynthia E. Grigsby,
Chief, Regulations Unit, Office of Special Counsel (Modernization Strategic Planning).
[FR Doc. 01-5283 Filed 3-2-01; 8:45 am]
BILLING CODE 4830-01-P