# Missing children shown on penalty mail.
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to procedural rules.
**SUMMARY:**
This document contains a correction to procedural rules which were published in the *Federal Register* on Monday, December 13, 1999 (64 FR 69398), establishing the procedures under which the IRS may use penalty mail to aid in the location and recovery of missing children.
**DATES:**
This correction is effective December 13, 1999.
**FOR FURTHER INFORMATION CONTACT:**
Randall Hall at (202) 283-7900 or Sandy Kopta at (202) 622-3726 (not toll-free numbers).
**SUPPLEMENTARY INFORMATION:**
**Background**
The procedural rules that are the subject of this correction are the result of the Juvenile Justice and Delinquency Prevention Act of 1974.
**Need for Correction**
As published, the procedural rules (TD 8848) contain a typographical error that need correction to be corrected.
**Correction of Publication**
Accordingly, the publication of the procedural rules (TD 8848), which were the subject of FR Doc. 99-32098, is corrected as follows:
§ 601.901
1. On page 69399, first column, § 601.901, paragraph (e) is corrected to read as follows:
§ 601.901
(e) *Period of applicability.* This section is applicable December 13, 1999 through December 31, 2002.
Dale D. Goode,
Federal Register Liaison, Assistant Chief Counsel (Corporate).