[Federal Register Volume 59, Number 61 (Wednesday, March 30, 1994)]
[Unknown Section]
[Page 0]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 94-7403]
[[Page Unknown]]
[Federal Register: March 30, 1994]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[IA-78-93]
RIN 1545-AS58
Accuracy-Related Penalty; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to notice of proposed rulemaking.
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SUMMARY: This document contains a correction to proposed regulations
relating to the accuracy-related penalty regulations under chapter 1 of
the Internal Revenue Code. The notice of proposed rulemaking was
published in the Federal Register on Thursday, March 17, 1994 (59 FR
12563).
DATES: Written comments, requests to speak and outlines of oral
comments to be presented at the public hearing scheduled for July 12,
1994, beginning at 10 a.m., must be received by June 21, 1994.
FOR FURTHER INFORMATION CONTACT: David L. Meyer, (202) 622-6232 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The proposed regulations provide rules under section 6662 of the
Internal Revenue Code.
Need for Correction
As published, the proposed regulations contain errors which may
prove to be misleading and are in need of clarification.
Correction of Publication
Accordingly, the publication of the proposed regulations (IA-78-
93), which is the subject of FR Doc. 94-6237 is corrected as follows:
1. The heading ``RIN 1545-AS58'' is corrected to read ``RIN 1545-
AS62''.
2. The caption ACTION is corrected to read ACTION: Notice of
proposed rulemaking and notice of public hearing.''
3. The caption DATES is corrected to read DATES: Written comments,
requests to speak and outlines of oral comments to be presented at the
public hearing scheduled for July 12, 1994, beginning at 10 a.m., must
be received by June 21, 1994.
4. The caption FOR FURTHER INFORMATION CONTACT is corrected to read
FOR FURTHER INFORMATION CONTACT: Concerning the regulations, David L.
Meyer, 202-622-6232; concerning submissions and the hearing, Michael
Slaughter, 202-622-7180 (not toll-free numbers).
5. Under the caption SUPPLEMENTARY INFORMATION, the first sentence
of the second paragraph under the descriptive heading ``Comments and
Public Hearing'', is corrected to read ``A public hearing is scheduled
to be held on July 12, 1994, at 10 a.m., in the IRS Auditorium,
Internal Revenue Building, 1111 Constitution Avenue, NW., Washington,
DC.''
Sec. 1.6662-2 [Corrected]
6. On page 12565, column 3, Sec. 1.6662-2(d)(2), line 5, the
language ``1.6662-4 reflecting the changes made to'' is corrected to
read ``1.6662-4 as revised to reflect the changes made to''.
7. On page 12565, column 3, Sec. 1.6662-2(d)(2), line 8, the
language ``1993 apply to returns the due date for'' is corrected to
read ``1993 and of Sec. 1.6662-5 apply to returns the due date for''.
8. On page 12565, column 3, Sec. 1.6662-2(d)(2), last line, the
language ``before March 14, 1994.'' is corrected to read ``before March
14, 1994, but the provisions of Secs. 1.6662-1 through 1.6662-3 as
codified in 26 CFR part 1 revised April 1, 1993, relating to those
penalties will apply to such returns.''.
Sec. 1.6662-7 [Corrected]
9. On page 12566, column 2, Sec. 1.6662-7(a)(2), line 5, the
language ``provisions of these regulations relating'' is corrected to
read ``provisions of this section relating''.
Dale D. Goode,
Federal Register Liaison Officer, Assistant Chief Counsel (Corporate).
[FR Doc. 94-7403 Filed 3-29-94; 8:45 am]
BILLING CODE 4830-01-U
