# [Corrected]
**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-139255-08) that were published in the *Federal Register* on Tuesday, November 24, 2009 (74 FR 61294) relating to information reporting requirements, information reporting penalties, and backup withholding requirements for payment card and third party network transactions.
**FOR FURTHER INFORMATION CONTACT:**
Barbara Pettoni, (202) 622-4910 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
A notice of proposed rulemaking (REG-139255-08) that is the subject of this document is under sections 3406, 6041, 6050W, and 6051 of the Internal Revenue Code.
**Need for Correction**
As published, a notice of proposed rulemaking (REG-139255-08) 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-139255-08), which was the subject of FR Doc. E9-28076, is corrected as follows:
§ 1.6050W-1
1. On page 61302, column 3, paragraph (e) *Example 3.,* lines 1 through 3, the language “ *Example 3. Automated clearinghouse network.* A operates an automated clearinghouse (“ACH”) network that merely” is corrected to read “ *Example 3. Automated clearing house network.* A operates an automated clearing house (“ACH”) network that merely”.
§ 31.3406-0
2. On page 61304, column 2, in the instructional paragraphs, first entry of Paragraph 5, the language “1. Entries for § 31.3406(b)(3)-5(a) and (b) are added.” is corrected to read “1. Entries for § 31.3406(b)(3)-5(a), (b) and (c) are added.”.
§ 31.3406(b)(3)-5
3. On page 61304, column 2, at the bottom of the column, paragraph (c) “Effective/applicability date.” is added.
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).