[Federal Register Volume 79, Number 105 (Monday, June 2, 2014)]
[Rules and Regulations]
[Page 31219]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-12614]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 31

[TD 9662]
RIN 1545-BJ31


Designation of Payor To Perform Acts Required of an Employer; 
Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendment.

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SUMMARY: This document contains corrections to final regulations (TD 
9662) that were published in the Federal Register on Monday, March 31, 
2014 (79 FR 17860) relating to section 3504 of the Internal Revenue 
Code (Code) providing circumstances under which a person (payor) is 
designated to perform the acts required of an employer and is liable 
for employment taxes with respect to wages or compensation paid by the 
payor to individuals performing services for the payor's client 
pursuant to a service agreement between the payor and the client.

DATES: This correction is effective on June 2, 2014, and is applicable 
March 31, 2014.

FOR FURTHER INFORMATION CONTACT: Jeanne Royal Singley at (202) 317-6798 
(not a toll-free number).

SUPPLEMENTARY INFORMATION: 

Background

    The final regulations that are subject of this document are under 
section 3504 of the Internal Revenue Code.

Need for Correction

    As published, final regulations (TD 9662) contain errors that may 
prove to be misleading and are in need of clarification.

Correction of Publication

    Accordingly, 26 CFR part 31 is corrected by making the following 
correcting amendments:

PART 31--EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT THE 
SOURCE

0
Paragraph 1. The authority citation for part 31 continues to read in 
part as follows:

    Authority:  26 U.S.C. 7805 * * *


Sec.  31.3504-2  [Corrected]

0
Par. 2. In Sec.  31.3504-2, paragraph (e)(9) Example 9. the language 
``Corporation U'' is removed and the language ``Corporation V'' is 
added in its place.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2014-12614 Filed 5-30-14; 8:45 am]
BILLING CODE 4830-01-P