# [Corrected]
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to notice of proposed rulemaking.
**SUMMARY:**
This document corrects a notice of proposed rulemaking (REG-104143-05) that was published in the *Federal Register* on Friday, August 26, 2005 (70 FR 50228). The document contains regulations relating to payments made for service not in the course of the employer's trade or business, for domestic service in a private home of the employer, for agricultural labor, and for service performed as a home worker within the meaning of section 3121(d)(3)(C) of the Internal Revenue Code.
**FOR FURTHER INFORMATION CONTACT:**
Paul Carlino, (202) 622-0047 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The notice of proposed rulemaking (REG-104143-05) that is the subject of this correction is under section 3121(d)(3)(C) of the Internal Revenue Code.
**Need for Correction**
As published, REG-104143-05 contains an error that may prove to be misleading and is in need of clarification.
**Correction of Publication**
Accordingly, the notice of proposed rulemaking (REG-104143-05), that was the subject of FR Doc. #05-16944, is corrected as follows:
§ 31.3121(a)-2
On page 50231, column 2, § 31.3121(a)-2, paragraph (d)(2), third line from the bottom of the paragraph, the language “paragraph (d)(2), see § 31.3102-1 in” is corrected to read “paragraph (d)(2), see § 31.3121(a)-2 in“.
Cynthia Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).