# [Corrected]
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to proposed regulations.
**SUMMARY:**
This document contains corrections to proposed regulations that were published in the *Federal Register* on January 17, 2001 (66 FR 3888). The regulations provide guidance to married individuals filing joint returns who may seek relief from joint and several liability.
**FOR FURTHER INFORMATION CONTACT:**
Bridget E. Finkenaur (202) 622-4940 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
These proposed regulations that are the subject of this correction are under section 6015 of the Internal Revenue Code.
**Need for Correction**
As published, these proposed regulations (REG-106446-98) contains errors that may prove to be misleading and are in need of clarification.
**Correction of Publication**
Accordingly, the publication of the proposed regulations (REG-106446-98), which were the subject of FR. Doc 01-8, is corrected as follows:
§ 1.6015-3
1. On page 3900, column 1, § 1.6015-3, paragraph (d)(5), paragraph (iii) of *Example 5,* line 1, the language “W's liability is limited $4,400 ( 4/5 ×” is corrected to read “W's liability is limited to $4,400 ( 4/5 ×”.
2. On page 3900, column 2, § 1.6015-3, paragraph (d)(5), paragraph (ii) of *Example 6,* line 9, the language “is limited to $3,900 ( 3/4 of $5,200). If H also” is corrected to read “is limited to $4,160 ( 4/5 of $5,200). If H also”.
3. On page 3900, column 2, § 1.6015-3, paragraph (d)(5), paragraph (ii) of *Example 6,* line 11, the language “election to allocate the $3,900 of the” is corrected to read “election to allocate the $4,160 of the”.
4. On page 3900, column 2, § 1.6015-3, paragraph (d)(5) *Example 7,* line 5, the language “as in Example 7, except that H deducts” is corrected to read “as in *Example 6,* except that H deducts”.
Cynthia E. Grigsby,
Chief, Regulations Unit Office of Special Counsel (Modernization and Strategic Planning).