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Chapter 4 Regulations Relating to Verification and Certification Requirements for Certain Entities and Reporting by Foreign Financial Institutions; Correction

---
identifier: "/us/fr/2017-19540"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Chapter 4 Regulations Relating to Verification and Certification Requirements for Certain Entities and Reporting by Foreign Financial Institutions; Correction"
title_number: 0
title_name: "Federal Register"
section_number: "2017-19540"
section_name: "Chapter 4 Regulations Relating to Verification and Certification Requirements for Certain Entities and Reporting by Foreign Financial Institutions; Correction"
positive_law: false
currency: "2017-09-15"
last_updated: "2017-09-15"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "2017-19540"
document_type: "proposed_rule"
publication_date: "2017-09-15"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
rin: "1545-BL96"
fr_citation: "82 FR 43314"
fr_volume: 82
docket_ids:
  - "REG-103477-14"
effective_date: "2017-09-15"
fr_action: "Notice of proposed rulemaking; correction."
---

#  Chapter 4 Regulations Relating to Verification and Certification Requirements for Certain Entities and Reporting by Foreign Financial Institutions; Correction

**AGENCY:**

Internal Revenue Service (IRS), Treasury.

**ACTION:**

Notice of proposed rulemaking; correction.

**SUMMARY:**

This document contains a correction to a notice of proposed rulemaking (REG-103477-14) that was published in the *Federal Register* on Friday, January 6, 2017 (82 FR 1629). The notice of proposed rulemaking under chapter 4 of the Subtitle A (sections 1471 through 1474) of the Internal Revenue Code of 1986 (Code) relates to verification and certification requirements for certain entities and reporting by foreign financial institutions.

**DATES:**

This correction is effective September 15, 2017 and is applicable beginning January 6, 2017.

**FOR FURTHER INFORMATION CONTACT:**

Kamela Nelan at (202) 317-6942 (not a toll-free number).

**SUPPLEMENTARY INFORMATION:**

**Background**

The notice of proposed rulemaking (REG-103477-14) that is the subject of this correction is under sections 1471 through 1474 of the Code.

**Need for Correction**

As published, the notice of proposed rulemaking (REG-103477-14) contains an omission which may prove to be misleading and needs to be corrected.

**Correction of Publication**

Accordingly, the notice of proposed rulemaking (82 FR 1629, January 6, 2017) is corrected as follows:

On page 1636, insert the following language after the eighth line from the top of the second column:

**“Withdrawal of Notice of Proposed Rulemaking**

Accordingly, under the authority of 26 U.S.C. 7805, the notice of proposed rulemaking (REG-130967-13) that was published in the *Federal Register* on Thursday, March 6, 2014 (79 FR 12868) is withdrawn.”

Martin V. Franks,

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