Internal Revenue Bulletin:  2006-44 

October 30, 2006 

Announcement 2006-83

Flat Rate Supplemental Wage Withholding; Correction


AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Correction to final regulations.

SUMMARY:

This document contains a correction to final regulations (T.D. 9276, 2006-37 I.R.B. 423), that were published in the Federal Register on Tuesday, July 25, 2006 (71 FR 142). These regulations apply to all employers and others making supplemental wage payments to employees.

DATES:

This correction is effective January 1, 2007.

FOR FURTHER INFORMATION CONTACT:

A. G. Kelley, (202) 622-6040 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The final regulations (T.D. 9276) that is the subject of this correction are under sections 3401 and 3402 of the Internal Revenue Code.

Need for Correction

As published, T.D. 9276 contains an error that may prove to be misleading and is in need of clarification.

Correction of Publication

Accordingly, the publication of the final regulations (T.D. 9276), that were the subject of FR Doc. E6-11764, is corrected as follows:

On page 42051, column 2, in the preamble under the paragraph heading “Special Rules for Determining Applicability of Mandatory Flat Rate Withholding”, lines 2 and 3 from the top of the column, the language, “the final regulations and the revenue procedure provide employers with a” is corrected to read “the final regulations provide employers with a”.

Cynthia E. Grigsby,
Senior Federal Register Liaison Officer,
Publications and Regulations Branch,
Legal Processing Division,
Associate Chief Counsel
(Procedure and Administration).

Note

(Filed by the Office of the Federal Register on October 2, 2006, 8:45 a.m., and published in the issue of the Federal Register for October 3, 2006, 71 F.R. 58276)


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