[Federal Register Volume 78, Number 24 (Tuesday, February 5, 2013)]
[Proposed Rules]
[Pages 8062-8063]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-02416]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[REG-141066-09]
RIN 1545-BL08


Awards for Information Relating To Detecting Underpayments of Tax 
or Violations of the Internal Revenue Laws; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking.

-----------------------------------------------------------------------

SUMMARY: This document contains corrections to a notice of proposed 
rulemaking (REG-141066-09) that was published in the Federal Register 
on Tuesday, December 18, 2012 (77 FR 74798). The proposed regulations 
provide comprehensive guidance for the award program authorized under 
the

[[Page 8063]]

Internal Revenue Code section 7623, as amended. The regulations provide 
guidance on submitting information regarding underpayments of tax or 
violations of the internal revenue laws and filing claims for award, as 
well as on the administrative proceedings applicable to claims for 
award under section 7623.

FOR FURTHER INFORMATION CONTACT: Meghan M. Howard at (202) 622-7950 
(not a toll free number).

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking (REG-141066-09) that is the 
subject of these corrections is under Section 7623 of the Internal 
Revenue Code.

Need for Correction

    As published, the notice of proposed rulemaking (REG-141066-09) 
contains errors that may prove to be misleading and are in need of 
clarification.

Correction of Publication

    Accordingly, the notice of proposed rulemaking (REG-141066-09), 
that was the subject of FR Doc. 2012-30512, is corrected as follows:
    1. On page 74798, in the preamble, column 3, under the caption FOR 
FURTHER INFORMATION, line 1 from the top of the column, the language 
``Oluwafunmilavaio Taylor, at (202) 622-'' is corrected to read 
``Oluwafunmilayo Taylor, at (202) 622-''.


Sec.  301.7623-1  [Corrected]

0
2. On page 74804, column 3, Sec.  301.7623-1(a), line 3, the language 
``by law, the IRS's Whistleblower Office'' is corrected to read ``by 
law, the Whistleblower Office''.


Sec.  301.7623-2  [Corrected]

0
3. On page 74806, column 1, Sec.  301.7623-2(a)(2), line 5, the 
language ``a portion of an IRS civil or criminal'' is corrected to read 
``a portion of an Internal Revenue Service (IRS) civil or criminal''.
0
4. On page 74806, column 1, Sec.  301.7623-2(b)(1), line 4, the 
language ``Internal Revenue (IRS) proceeds based'' is corrected to read 
``IRS proceeds based''.


Sec.  301.7623-3  [Corrected]

0
5. On page 74808, column 2, Sec.  301.7623-3(a) second column, line 17, 
the language ``Internal Revenue Service (IRS) may,'', is corrected to 
read ``Internal Revenue Service (IRS) may rely on the claimant's 
description of the amount owed by the taxpayers(s). The IRS may,'',
0
6. On page 74808, column 3, Sec.  301.7623-3(c)(1), line 10, the 
language ``file.'' is corrected to read ``file. The whistleblower 
administrative proceeding described in paragraphs (c)(1) through (6) of 
this section begins on the date the Whistleblower Office sends the 
preliminary award recommendation letter. The preliminary award 
recommendation is not a determination letter within the meaning of 
paragraph (c)(6) of this section and cannot be appealed to Tax Court 
under section 7623(b)(4) and paragraph (d) of this section. The 
preliminary award recommendation will notify the individual that the 
IRS cannot determine or pay any award until there is a final 
determination of tax, as defined in Sec.  301.7623-4(d)(2).''
0
7. On page 74808, column 3, Sec.  301.7623-3(c)(2)(iv), lines 1 through 
18, the language ``A confidentiality agreement. The whistleblower 
administrative proceeding described in paragraphs (c)(1) through (6) of 
this section begins on the date the Whistleblower Office sends the 
preliminary award recommendation letter. The preliminary award 
recommendation is not a determination letter within the meaning of 
paragraph (c)(6) of this section and cannot be appealed to Tax Court 
under section 7623(b)(4) and paragraph (d) of this section. The 
preliminary award recommendation will notify the individual that the 
IRS cannot determine or pay any award until there is a final 
determination of tax, as defined in Sec.  301.7623-4(d)(2). '' is 
corrected to read ``A confidentiality agreement.''.


Sec.  301.7623-4  [Corrected]

0
8. On page 74810, column 2, instructional paragraph 5, is corrected to 
read ``Par. 6. Section 301.7623-4 is added to read as follows:''.

LaNita VanDyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2013-02416 Filed 2-4-13; 8:45 am]
BILLING CODE 4830-01-P