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CFR Citation: 26 CFR Part 301

RIN ID: RIN 1545-AW87

TD ID: [TD 9007]

NOTICE: RULES

ACTION: Income taxes:

DOCUMENT ACTION: Correction to final regulations.

SUBJECT CATEGORY: Compromise of Tax Liabilities; Corrections

DATES: This correction is effective July 23, 2002.

DOCUMENT SUMMARY: This document contains corrections to final regulations that were published in the Federal Register on Tuesday, July 23, 2002 (67 FR 48025) relating to the compromise of internal revenue taxes.

SUMMARY: Compromise of tax liabilities; Correction,

SUPPLEMENTAL INFORMATION

The final regulations that are the subject of these corrections are under section 7122 of the Internal Revenue Code.

Need for Correction

As published, the final regulations 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 9007), which is the subject of FR. Doc. 0218454, is corrected as follows: [[Page 53879]]

Sec. 301.71221 [Amended]

1. On page 48030, column 3, 301.71221(d)(2), line 7, the language ``involving such liability to the Attorney General'' is corrected to read ``involving such liability to the Department of Justice''. Cynthia E. Grigsby,
Chief, Regulations Unit Associate Chief Counsel (Income Tax and Accounting).
[FR Doc. 0221204 Filed 81902; 8:45 am] BILLING CODE 483001P

FOR FURTHER INFORMATION CONTACT Frederick W. Schindler (202) 622-3620 (not a tollfree numbers).