This document contains a correction to final regulations (T.D. 9443, 2009-8 I.R.B. 564) that were published in the Federal Register on Thursday, January 15, 2009 (74 FR 2370) relating to postponement of certain tax-related deadlines either due to service in a combat zone or due to a federally declared disaster. The regulations reflect changes in the law made by the Victims of Terrorism Tax Relief Act of 2001, the Tax Extenders and Alternative Minimum Tax Relief Act of 2008 (TEAMTRA), and current IRS practice.
The final regulations (T.D. 9443) that are the subject of this document are under section 7508A of the Internal Revenue Code.
As published, the final regulations (T.D. 9443) contain an error that may prove to be misleading and is in need of clarification.
Accordingly, the publication of the final regulations (T.D. 9443), which were the subject of FR Doc. E9-767, is corrected as follows:
On page 2370, column 3, in the preamble, under the paragraph heading “Explanation of Revisions”, last paragraph of the column, third through twelfth lines, the language “Example 9. Example 9, which reflects current IRS practice, explains the impact of disaster relief on installment agreement payments that become due during the postponement period. Example 9 explains that the affected taxpayer’s obligation to make installment agreement payments is suspended during the postponement period. Example 9 further explains that,” is corrected to read “Example 8. Example 8, which reflects current IRS practice, explains the impact of disaster relief on installment agreement payments that become due during the postponement period. Example 8 explains that the affected taxpayer’s obligation to make installment agreement payments is suspended during the postponement period. Example 8 further explains that,”.
LaNita Van Dyke,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.