Relief From Joint and Several Liability; Correction

---
identifier: "/us/fr/02-21693"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Relief From Joint and Several Liability; Correction"
title_number: 0
title_name: "Federal Register"
section_number: "02-21693"
section_name: "Relief From Joint and Several Liability; Correction"
positive_law: false
currency: "2002-08-26"
last_updated: "2002-08-26"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "02-21693"
document_type: "rule"
publication_date: "2002-08-26"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
rin: "1545-AW64"
fr_citation: "67 FR 54735"
fr_volume: 67
docket_ids:
  - "TD 9003"
effective_date: "2002-07-18"
fr_action: "Correction to final regulations."
---


#  Relief From Joint and Several Liability; Correction

**AGENCY:**

Internal Revenue Service (IRS), Treasury.

**ACTION:**

Correction to final regulations.

**SUMMARY:**

This document contains a correction to final regulations that were published in the *Federal Register* on Thursday, July 18, 2002 (67 FR 47278), relating to relief from joint and several liability.

**DATES:**

This correction is effective July 18, 2002.

**FOR FURTHER INFORMATION CONTACT:**

Charles A. Hall (202) 622-4940 (not a toll-free number).

**SUPPLEMENTARY INFORMATION:**

**Background**

The final regulations that are the subject of this correction is under section 6015 of the Internal Revenue Code.

**Need for Correction**

As published, the final regulations contains an error that my prove to be misleading and is in need of clarification.

**Correction of Publication**

Accordingly, the publication of the final regulations (TD 9003), that were the subject of FR Doc. 02-17866, is corrected as follows:

On page 47294, column 3, § 1.6015-5(b)(3), line 10, the language “CDP hearing procedures under sections” is corrected to read “CDP hearing procedures under section”.

Cynthia E. Grigsby,

Chief, Regulations Unit, Associate Chief Counsel, (Income Tax & Accounting).