Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code

---
identifier: "/us/fr/C1-2011-21164"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code"
title_number: 0
title_name: "Federal Register"
section_number: "C1-2011-21164"
section_name: "Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code"
positive_law: false
currency: "2011-09-29"
last_updated: "2011-09-29"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "C1-2011-21164"
document_type: "rule"
publication_date: "2011-09-29"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 301"
rin: "1545-BG75"
fr_citation: "76 FR 60373"
fr_volume: 76
docket_ids:
  - "TD 9545"
---


#  [Corrected]

**Correction**

In rule document number 2011-21164 beginning on page 52259 through 52263 in the issue of August 22, 2011, make the following corrections:

**26 CFR Part 301**

301.6404-4

1. On page 52262 in the second column, in § 301.6404-4(a)(7)(i) third paragraph, 15 lines from the bottom, the words “or Form 886-A” were inadvertently printed in italics. The words should not have been italicized, and are corrected as follows, “Form 886-A.”

2. On page 52263 in the third column, in § 301.6404-4(c)(2)(ii) 11 lines down, article number two (ii) was printed on a separate line, above the word “Example.” It should appear directly next to the word “Example.” It is corrected to appear as follows: (ii) Example.