[Federal Register Volume 79, Number 16 (Friday, January 24, 2014)]
[Rules and Regulations]
[Page 4077]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-01389]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 31

[TD 9649]
RIN 1545-BI21


Section 3504 Agent Employment Tax Liability; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations; correction.

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SUMMARY: This document contains corrections to final regulations (TD 
9649) that were published in the Federal Register on Thursday, December 
12, 2013 (78 FR 75471). The final regulations are relating to agents 
authorized by the secretary under section 3504 of the Internal Revenue 
Code to perform acts required of employers who are home care service 
recipients.

DATES: This correction is effective January 24, 2014 and applicable 
December 12, 2013.

FOR FURTHER INFORMATION CONTACT: Michelle R. Weigelt, at (202) 317-6798 
(not a toll free number).

SUPPLEMENTARY INFORMATION: 

Background

    The final regulations (TD 9649) that are the subject of this 
correction is under section 3504 of the Internal Revenue Code.

Need for Correction

    As published, the final regulations (TD 9649) contain errors that 
may prove to be misleading and are in need of clarification.

Correction of Publication

    Accordingly, the final regulations (TD 9649), that are the subject 
of FR Doc. 2013-29664, published in the Federal Register on Thursday, 
December 12, 2013, are corrected as follows:
    1. On page 75472, first column, in the preamble, under the caption 
``FOR FURTHER INFORMATION CONTACT'', first line, the language 
``Michelle R. Weigelt at (202) 622-0047'' is corrected to read 
``Michelle R. Weigelt at (202) 317-6798''.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2014-01389 Filed 1-23-14; 8:45 am]
BILLING CODE 4830-01-P