# Transfers To Provide for Satisfaction of Contested Liabilities; Correction
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to notice of proposed rulemaking by cross-reference to temporary regulations.
**SUMMARY:**
This document contains a correction to a notice of proposed rulemaking by cross-reference to temporary regulations relating to the transfer of indebtedness or stock of a taxpayer or related persons or of a promise to provide services or property in the future to provide for the satisfaction of an asserted liability that the taxpayer is contesting.
**FOR FURTHER INFORMATION CONTACT:**
Norma Rotunno (202) 622-7900 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The proposed rulemaking by cross-reference to temporary regulations that are the subject of this correction are under section 461(f) of the Internal Revenue Code.
**Need for Correction**
As published, the proposed rulemaking by cross-reference to temporary regulations (REG-136890-02), contains an error that may prove to be misleading and is in need of clarification.
**Correction of Publication**
Accordingly, the publication of the proposed rulemaking by cross-reference to temporary regulations (REG-136890-02), which is the subject of FR. Doc. 03-29043, is corrected as follows:
1. On page 65646, column 1, in the preamble, under the subject heading “Comments and Public Hearing”, paragraph 3, line 8, the language “March 2, 2003. A period of 10 minutes” is corrected to read “March 2, 2004. A period of 10 minutes”.
Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures and Administration).