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Adjustments of Underpayments. [Corrected]

---
identifier: "/us/fr/C1-2012-29237"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Adjustments of Underpayments. [Corrected]"
title_number: 0
title_name: "Federal Register"
section_number: "C1-2012-29237"
section_name: "Adjustments of Underpayments. [Corrected]"
positive_law: false
currency: "2013-01-30"
last_updated: "2013-01-30"
format_version: "1.1.0"
generator: "[email protected]"
agency: "DEPARTMENT OF THE TREASURY"
document_number: "C1-2012-29237"
document_type: "proposed_rule"
publication_date: "2013-01-30"
agencies:
  - "DEPARTMENT OF THE TREASURY"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Parts 1 and 31"
rin: "1545-BK54"
---

#  Adjustments of Underpayments. [Corrected]

**Correction**

In proposed rule document 2012-29237, appearing on pages 72268-72277 in the issue of Wednesday, December 5, 2012, make the following correction:

§ 31.6205-1

On page 72276, in the second column, in the middle of the column, immediately below “6. Adding a new paragraph (c).”, “The revisions and additions read as follows:” should appear.