This document corrects a correction to temporary regulations (T.D. 9186, published in the I.R.B. as Announcement 2005-53, 2005-31 I.R.B. 258) which was published in the Federal Register on June 23, 2005 (70 FR 36345). The temporary regulations modify the rules relating to qualified amended returns by providing additional circumstances that end the period within which a taxpayer may file an amended return that constitutes a qualified amended return.
The temporary regulations (T.D. 9186) that is the subject of this correction is under section 6664 of the Internal Revenue Code.
As published, the correction to the temporary regulations (T.D. 9186) contains an error that may prove to be misleading and is in need of clarification.
Accordingly, the publication of the correction to the temporary regulations (T.D. 9186) that is the subject of FR. Doc. 05-12386, is corrected as follows:
On page 36345, column 2, in the preamble, under the paragraph heading “Background”, line 3, the language “are under section 6227 of the Internal” is corrected to read “are under section 6664 of the Internal”.
Cynthia E. Grigsby,The Internal Revenue Bulletin is produced and published by the Internal Revenue Service and contains IRS pronouncements affecting tax analysis under the Code and the Regulations, including but not limited to Revenue Procedures, Revenue Rulings, Notices and Announcements. Access the IRS site at https://www.irs.gov/help/irsgov-accessibility for information concerning accessibility of IRS materials. While every effort has been made to ensure that the IRB database files available through the TouchTax application are accurate, those using TouchTax for legal research should verify their results against the printed versions of the IRBs available from the IRS.