# Qualified Amended Returns; Correction
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to temporary regulations.
**SUMMARY:**
This document contains corrections to temporary regulations (TD 9186) which were published in the *Federal Register* on Wednesday, March 2, 2005 (70 FR 10037). The temporary regulations modify the rules relating to qualified amended returns by providing additional circumstances that end the period within which a taxpayer may file an amended return that constitutes a qualified amended return.
**DATES:**
This correction is effective March 2, 2005.
**FOR FURTHER INFORMATION CONTACT:**
Nancy M. Galib, (202) 622-4940 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The temporary regulations (TD 9186) that are the subject of these corrections are under section 6227 of the Internal Revenue Code.
**Need for Correction**
As published, TD 9186 contains errors that may prove to be misleading and are in need of clarification.
**26 CFR Part 1**
**Correction of Publication**
Accordingly, the publication of the temporary regulations (TD 9186), that were the subject of FR Doc. 05-3950, is corrected as follows:
**26 CFR Part 1**
1. On page 10038, column 2, in the preamble under the paragraph heading “Background”, first full paragraph, line 14, the language, “announced in Notice 2004-38, 2004-24” is corrected to read “announced in Notice 2004-38, 2004-21”.
**26 CFR Part 1**
2. On page 10039, column 1, in the preamble under the paragraph heading “Effect on Other Documents”, first line, the language, “Notice 2004-38 (2004-24 I.R.B. 949)” is corrected to read “Notice 2004-38 (2004-21 I.R.B. 949)”.
Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).