# [Corrected]
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correcting amendment.
**SUMMARY:**
This document contains a correction to final regulations (TD 9276), that were published in the *Federal Register* on Tuesday, July 25, 2006 (71 FR 142). These regulations apply to all employers and others making supplemental wage payments to employees.
**DATES:**
This correction is effective January 1, 2007.
**FOR FURTHER INFORMATION CONTACT:**
A.G. Kelley, (202) 622-6040 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations (TD 9276) that are the subject of this correction are under sections 3401 and 3402 of the Internal Revenue Code.
**Need for Correction**
As published, TD 9276 contains language that is repetitious.
**List of Subjects in 26 CFR Part 31**
Employment taxes, Income taxes, Penalties, Pensions, Railroad retirement, Reporting and recordkeeping requirements, Social security, Unemployment compensation.
**26 CFR Part 31**
**Correction of Publication**
Accordingly, 26 CFR part 31 is corrected by making the following correcting amendment:
**PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE**
*Paragraph 1.* The authority citation for part 31 continues to read in part as follows:
**Authority:**
26 U.S.C. 7805 * * *
§ 31.3402(g)-1
*Par. 2.* Section 31.3402(g)-1 is amended by removing the last sentence from paragraph (a)(8), *Example 4* (i).
Cynthia E. Grigsby,
Senior Federal Register Liaison Officer, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).