Withdrawal of Regulations Under Old Section 6323(b)(10); Correction

---
identifier: "/us/fr/E8-10692"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Withdrawal of Regulations Under Old Section 6323(b)(10); Correction"
title_number: 0
title_name: "Federal Register"
section_number: "E8-10692"
section_name: "Withdrawal of Regulations Under Old Section 6323(b)(10); Correction"
positive_law: false
currency: "2008-05-14"
last_updated: "2008-05-14"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "E8-10692"
document_type: "proposed_rule"
publication_date: "2008-05-14"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 301"
rin: "1545-BG13"
fr_citation: "73 FR 27775"
fr_volume: 73
docket_ids:
  - "REG-141998-06"
fr_action: "Correction to a notice of proposed rulemaking."
---


#  Withdrawal of Regulations Under Old Section 6323(b)(10); Correction

**AGENCY:**

Internal Revenue Service (IRS), Treasury.

**ACTION:**

Correction to a notice of proposed rulemaking.

**SUMMARY:**

This document contains corrections to a notice of proposed rulemaking (REG-141998-06) that was published in the *Federal Register* on Thursday, April 17, 2008 (73 FR 20877) relating to the validity and priority of the Federal tax lien against certain persons under section 6323 of the Internal Revenue Code.

**FOR FURTHER INFORMATION CONTACT:**

Debra A. Kohn, (202) 622-7985 (not a toll-free number).

**SUPPLEMENTARY INFORMATION:**

**Background**

The correction notice that is the subject of this document is under section 6323 of the Internal Revenue Code.

**Need for Correction**

As published, a notice of proposed rulemaking (REG-141998-06) contains errors that may prove to be misleading and are in need of clarification.

**Correction of Publication**

Accordingly, the publication of a notice of proposed rulemaking (REG-141998-06), which was the subject of FR Doc. E8-8082, is corrected as follows:

1. On page 20879, column 2, under the title heading “PART 301—PROCEDURE AND ADMINISTRATION”, the second entry of Paragraph 2., the language “2. Paragraphs (d)(3) *Example 1* and *Example 3* are revised.” is corrected to read “2. Paragraphs (d)(3) *Example 1* and (d)(3) *Example 3* are revised.”.

2. On page 20879, column 2, under the title heading “PART 301—PROCEDURE AND ADMINISTRATION”, the third entry of Paragraph 2., the language “3. Paragraphs (g)(1), and (g)(2) *Example 1* through *Example 3* are revised.” is corrected to read “3. Paragraphs (g)(1) and (g)(2) *Example 1* through *Example 3* are revised.”.

3. On page 20881, column 1, the first entry of Paragraph 5., the language “1. Paragraphs (a)(1), (a)(4), (b)(3) *Example 1* , (b)(3) *Example 5* , and (c)(1) are revised.” is corrected to read “1. Paragraphs (a)(1), (a)(4), (b)(3) introductory text, (b)(3) *Example 1* , (b)(3) *Example 5* , and (c)(1) are revised.”.

4. On page 20881, column 1, the fourth entry of Paragraph 5., the language “4. Newly-designated paragraph (a)(3)(i) introductory text is revised.” is corrected to read “4. Newly-designated paragraph (a)(3)(i) is revised.”.

5. On page 20881, column 1, the seventh, eighth, and ninth entries of Paragraph 5. are re-designated as eighth, ninth, and tenth entries of Paragraph 5. respectively.

6. On page 20881, column 1, the language “7. Paragraphs (c)(1) through (c)(1)(ii) are revised.” is added as the newly designated seventh entry of Paragraph 5.

LaNita Van Dyke,

Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).