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DEPARTMENT OF THE TREASURY
Internal Revenue Service
CFR Citation: 26 CFR Part 301
RIN ID: RIN 1545-BF54
TD ID: [TD 9410]
NOTICE: RULES
DOCUMENT ACTION: Final regulations; correction.
SUBJECT CATEGORY: Change to Office to Which Notices of Nonjudicial Sale and Requests for Return of Wrongfully Levied Property Must Be Sent; Correction
DATES: This correction is effective July 16, 2008, and is applicable on July 8, 2008.
DOCUMENT 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.
SUMMARY: Change to Office to Which Notices of Nonjudicial Sale and Requests for Return of Wrongfully Levied Property Must Be Sent; Correction,
SUPPLEMENTAL INFORMATION
BackgroundThe 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
Accordingly, the publication of the final regulations (TD 9410), which
were the subject of FR Doc. E815460, is corrected as follows:
On page 38916, column 1, in the preamble, under the caption DATES:,
lines 3 thru 4, the language ``Applicability Date: See Sec. Sec.
301.63432 and 301.63433.'' is corrected to read ``Applicability Date: See Sec. Sec. 301.63432 and 301.74253.''.
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. E816289 Filed 71508; 8:45 am]
BILLING CODE 483001P
FOR FURTHER INFORMATION CONTACT Robin M. Ferguson, (202) 622-3630 (not a tollfree number).
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