73 FR 94 pg. 27775 - Withdrawal of Regulations Under Old Section 6323(b)(10); Correction
Type: PRORULEVolume: 73Number: 94Page: 27775
Docket number: [REG-141998-06]
FR document: [FR Doc. E8-10692 Filed 5-13-08; 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 301
[REG-141998-06]
RIN 1545-BG13
Withdrawal of Regulations Under Old Section 6323(b)(10); Correction
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Correction to a notice of proposed rulemaking.
SUMMARY:
This document contains corrections to a notice of proposed rulemaking (REG-141998-06) that was published in the Federal Register on Thursday, April 17, 2008 (73 FR 20877) relating to the validity and priority of the Federal tax lien against certain persons under section 6323 of the Internal Revenue Code.
FOR FURTHER INFORMATION CONTACT:
Debra A. Kohn, (202) 622-7985 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The correction notice that is the subject of this document is under section 6323 of the Internal Revenue Code.
Need for Correction
As published, a notice of proposed rulemaking (REG-141998-06) contains errors that may prove to be misleading and are in need of clarification.
Correction of Publication
Accordingly, the publication of a notice of proposed rulemaking (REG-141998-06), which was the subject of FR Doc. E8-8082, is corrected as follows:
1. On page 20879, column 2, under the title heading "PART 301-PROCEDURE AND ADMINISTRATION", the second entry of Paragraph 2., the language "2. Paragraphs (d)(3) Example 1 and Example 3 are revised." is corrected to read "2. Paragraphs (d)(3) Example 1 and(d)(3) Example 3 are revised.".
2. On page 20879, column 2, under the title heading "PART 301-PROCEDURE AND ADMINISTRATION", the third entry of Paragraph 2., the language "3. Paragraphs (g)(1), and (g)(2) Example 1 through Example 3 are revised." is corrected to read "3. Paragraphs (g)(1) and (g)(2) Example 1 through Example 3 are revised.".
3. On page 20881, column 1, the first entry of Paragraph 5., the language "1. Paragraphs (a)(1), (a)(4), (b)(3) Example 1 , (b)(3) Example 5 , and (c)(1) are revised." is corrected to read "1. Paragraphs (a)(1), (a)(4), (b)(3) introductory text, (b)(3) Example 1 , (b)(3) Example 5 , and (c)(1) are revised.".
4. On page 20881, column 1, the fourth entry of Paragraph 5., the language "4. Newly-designated paragraph (a)(3)(i) introductory text is revised." is corrected to read "4. Newly-designated paragraph (a)(3)(i) is revised.".
5. On page 20881, column 1, the seventh, eighth, and ninth entries of Paragraph 5. are re-designated as eighth, ninth, and tenth entries of Paragraph 5. respectively.
6. On page 20881, column 1, the language "7. Paragraphs (c)(1) through (c)(1)(ii) are revised." is added as the newly designated seventh entry of Paragraph 5.
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. E8-10692 Filed 5-13-08; 8:45 am]
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