Change to Office to Which Notices of Nonjudicial Sale and Requests for Return of Wrongfully Levied Property Must Be Sent; Correction, 40739 [E8-16289]

Download as PDF Federal Register / Vol. 73, No. 137 / Wednesday, July 16, 2008 / Rules and Regulations ACTION: Correcting amendment. DEPARTMENT OF THE TREASURY SUMMARY: This document contains a correction to final and temporary regulations (TD 9409) that was published in the Federal Register on Wednesday, July 2, 2008 (73 FR 37804) providing rules relating to the disclosure and use of tax return information by tax return preparers. These regulations provide updated guidance regarding the disclosure of a taxpayer’s social security number to a tax return preparer located outside of the United States. DATES: Effective Date: July 16, 2008. FOR FURTHER INFORMATION CONTACT: Lawrence E. Mack, (202) 622–4940 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The final and temporary regulations that are the subjects of this document are under section 7216 of the Internal Revenue Code. Need for Correction As published, final and temporary regulations (TD 9409) contain an error that may prove to be misleading and is in need of clarification. 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 amendment: I Authority: 26 U.S.C. 7805 * * * § 301.7216–3T Disclosure or use permitted only with the taxpayer’s consent (temporary). * * * * (d) * * * The applicability of this section expires on July 1, 2011. dwashington3 on PRODPC61 with RULES * BILLING CODE 4830–01–P Change to Office to Which Notices of Nonjudicial Sale and Requests for Return of Wrongfully Levied Property Must Be Sent; Correction Internal Revenue Service (IRS), Treasury. ACTION: Final regulations; correction. AGENCY: This document contains a correction to final regulations (TD 9410) that were published in the Federal Register on Tuesday, July 8, 2008 (73 FR 38915) relating to the discharge of liens under section 7425 and return of wrongfully levied upon property under section 6343 of the Internal Revenue Code of 1986. These regulations revise regulations currently published under sections 7425 and 6343. These regulations clarify that such notices and claims should be sent to the IRS official and office specified in the relevant IRS publications. The regulations will affect parties seeking to provide the IRS with notice of a nonjudicial foreclosure sale and parties making administrative requests for return of wrongfully levied property. DATES: This correction is effective July 16, 2008, and is applicable on July 8, 2008. DEPARTMENT OF HOMELAND SECURITY Coast Guard 33 CFR Part 105 SUMMARY: The final regulations that are the subjects of this document are under sections 6343 and 7425 of the Internal Revenue Code. As published, final regulations (TD 9410) contain an error that may prove to be misleading and is in need of clarification. Correction of Publication Accordingly, the publication of the final regulations (TD 9410), which were the subject of FR Doc. E8–15460, is corrected as follows: I On page 38916, column 1, in the preamble, under the caption DATES:, lines 3 thru 4, the language ‘‘Applicability Date: See §§ 301.6343–2 and 301.6343–3.’’ is corrected to read I LaNita Van Dyke, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. E8–16288 Filed 7–15–08; 8:45 am] Jkt 214001 RIN 1545–BF54 Need for Correction I Par. 2. Section 301.7216–3T(d) is amended by revising the second sentence to read as follows: 15:04 Jul 15, 2008 [TD 9410] Background Paragraph 1. The authority citation for part 301 continues to read, in part, as follows: VerDate Aug<31>2005 26 CFR Part 301 Robin M. Ferguson, (202) 622–3630 (not a toll-free number). SUPPLEMENTARY INFORMATION: I ‘‘Applicability Date: See §§ 301.6343–2 and 301.7425–3.’’. LaNita Van Dyke, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. E8–16289 Filed 7–15–08; 8:45 am] FOR FURTHER INFORMATION CONTACT: PART 301—PROCEDURE AND ADMINISTRATION BILLING CODE 4830–01–P Internal Revenue Service 40739 PO 00000 Frm 00025 Fmt 4700 Sfmt 4700 [Docket Nos. TSA–2006–24191; USCG– 2006–24196] Transportation Worker Identification Credential (TWIC) Implementation in the Maritime Sector; Hazardous Materials Endorsement for a Commercial Driver’s License AGENCY: United States Coast Guard; DHS. Notice of compliance date, Captain of the Port Zones Cape Fear River, Corpus Christi, North Carolina, and Port Arthur. ACTION: SUMMARY: This Notice informs owners and operators of facilities located within Captain of the Port Zones Cape Fear River, Corpus Christi, North Carolina, and Port Arthur that they must implement access control procedures utilizing TWIC no later than November 28, 2008. DATES: This Notice is effective July 16, 2008. ADDRESSES: Comments and material received from the public, as well as documents mentioned in this notice as being available in the docket, are part of dockets TSA–2006–24191 and USCG– 2006–24196, and are available for inspection or copying at the Docket Management Facility, U.S. Department of Transportation, West Building Ground Floor, Room W12–140, 1200 New Jersey Avenue, SE., Washington, DC 20590, between 9 a.m. and 5 p.m., Monday through Friday, except Federal holidays. You may also find this docket on the Internet at www.regulations.gov. FOR FURTHER INFORMATION CONTACT: If you have questions on this Notice, call LCDR Jonathan Maiorine, telephone 1– 877–687–2243. If you have questions on viewing the docket, call Renee V. Wright, Program Manager, Docket Operations, telephone 202–493–0402. SUPPLEMENTARY INFORMATION: E:\FR\FM\16JYR1.SGM 16JYR1

Agencies

[Federal Register Volume 73, Number 137 (Wednesday, July 16, 2008)]
[Rules and Regulations]
[Page 40739]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E8-16289]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[TD 9410]
RIN 1545-BF54


Change to Office to Which Notices of Nonjudicial Sale and 
Requests for Return of Wrongfully Levied Property Must Be Sent; 
Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations; correction.

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SUMMARY: This document contains a correction to final regulations (TD 
9410) that were published in the Federal Register on Tuesday, July 8, 
2008 (73 FR 38915) relating to the discharge of liens under section 
7425 and return of wrongfully levied upon property under section 6343 
of the Internal Revenue Code of 1986. These regulations revise 
regulations currently published under sections 7425 and 6343. These 
regulations clarify that such notices and claims should be sent to the 
IRS official and office specified in the relevant IRS publications. The 
regulations will affect parties seeking to provide the IRS with notice 
of a nonjudicial foreclosure sale and parties making administrative 
requests for return of wrongfully levied property.

DATES: This correction is effective July 16, 2008, and is applicable on 
July 8, 2008.

FOR FURTHER INFORMATION CONTACT: Robin M. Ferguson, (202) 622-3630 (not 
a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subjects of this document are 
under sections 6343 and 7425 of the Internal Revenue Code.

Need for Correction

    As published, final regulations (TD 9410) contain an error that may 
prove to be misleading and is in need of clarification.

Correction of Publication

0
Accordingly, the publication of the final regulations (TD 9410), which 
were the subject of FR Doc. E8-15460, is corrected as follows:
0
On page 38916, column 1, in the preamble, under the caption DATES:, 
lines 3 thru 4, the language ``Applicability Date: See Sec. Sec.  
301.6343-2 and 301.6343-3.'' is corrected to read ``Applicability Date: 
See Sec. Sec.  301.6343-2 and 301.7425-3.''.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. E8-16289 Filed 7-15-08; 8:45 am]
BILLING CODE 4830-01-P

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