# Postponement of Certain Tax-Related Deadlines by Reason of a Federally Declared Disaster or Terroristic or Military Action; Correction
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correcting amendments.
**SUMMARY:**
This document contains corrections to final regulations (TD 9443) that were published in the *Federal Register* on Thursday, January 15, 2009 (74 FR 2370) relating to postponement of certain tax-related deadlines either due to service in a combat zone or due to a Federally declared disaster. The regulations reflect changes in the law made by the Victims of Terrorism Tax Relief Act of 2001, the Tax Extenders and Alternative Minimum Tax Relief Act of 2008 (TEAMTRA), and current IRS practice.
**DATES:**
This correction is effective on December 17, 2009, and is applicable on January 15, 2010.
**FOR FURTHER INFORMATION CONTACT:**
Mary Ellen Keys, (202) 622-4570 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations (TD 9443) that are the subject of this document are under section 7508A of the Internal Revenue Code.
**Need for Correction**
As published, the final regulations (TD 9443) contain errors that may prove to be misleading and are in need of clarification.
**List of Subjects in 26 CFR Part 301**
Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income taxes, Penalties, Reporting and recordkeeping requirements.
**26 CFR Part 301**
**Correction of Publication**
Accordingly, 26 CFR part 301 is corrected by making the following correcting amendments:
**PART 301—PROCEDURE AND ADMINISTRATION**
*Paragraph 1.* The authority citation for part 301 continues to read in part as follows:
**Authority:**
26 U.S.C. 7805 * * *
**26 CFR Part 301**
*Par. 2.* Section 301.7508A-1(f) is amended by removing the existing *Example 8,* and redesignating *Example 9* as *Example 8.*
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).