# Requirement of Return and Time for Filing; Correction
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction notice.
**SUMMARY:**
This document contains a correction to final and temporary regulations (TD 9334) that were published in the *Federal Register* on Friday, July 6, 2007 (72 FR 36871) providing guidance relating to the requirement of a return to accompany payment of excise taxes under section 4965 of the Internal Revenue Code and the time for filing that return.
**DATES:**
The correction is effective August 31, 2007.
**FOR FURTHER INFORMATION CONTACT:**
Galina Kolomietz, (202) 622-6070, Michael Blumenfeld, (202) 622-1124, or Dana Barry, (202) 622-6060 (not toll-free numbers).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final and temporary regulations that are the subject of the correction are under Section 4965 of the Internal Revenue Code.
**Need for Correction**
As published, final and temporary regulations (TD 9334) contain an error that may prove to be misleading and is in need of clarification.
**Correction of Publication**
Accordingly, the publication of the final and temporary regulations (TD 9334), which were the subject of FR Doc. E7-12901, is corrected as follows:
On page 36781, in the document heading, the language “RIN 1545-BG20” is corrected to read “RIN 1545-BG95”.
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).