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###### Department of the Treasury

###### Internal Revenue Service

          - 26 CFR Parts 1 and 31
          - [REG-146097-09]
          - RIN 1545-BJ01

# AGENCY:

Internal Revenue Service (IRS), Treasury.

# ACTION:

Correction to a notice of proposed rulemaking and notice of public hearing.

# SUMMARY:

                        This document contains corrections to a notice of proposed rulemaking and notice of public hearing (REG-146097-09) that was published in the                         **Federal Register**                         on Friday, January 7, 2011 (76 FR 1105) providing guidance on the reporting requirements for interest on deposits maintained at U.S. offices of certain financial institutions and paid to nonresident alien individuals.                    

# FOR FURTHER INFORMATION CONTACT:

Kathryn Holman, (202) 622-3840 (not a toll-free number).

# SUPPLEMENTARY INFORMATION:

## Background

The correction notice that is the subject of this document is under sections 6049 and 3406 of the Internal Revenue Code.

## Need for Correction

As published, the notice of proposed rulemaking and notice of public hearing (REG-146097-09) contain errors that may prove to be misleading and are in need of clarification.

## Correction of Publication

Accordingly, the publication of the notice of proposed rulemaking and notice of public hearing (REG-146097-09), which was the subject of FR Doc. 2011-82, is corrected as follows:

                    1. On page 1105, column 3, in the preamble, under the caption                     **DATES:**                    , fourth line, the language “public hearing scheduled for April 28,” is corrected to read “public hearing scheduled for April 27,”.                

2. On page 1107, column 2, in the preamble, under the paragraph heading “Comments and Public Hearing”, fourth paragraph of the column, second line, the language “for April 28, 2011, beginning at 10 a.m.” is corrected to read “for April 27, 2011, beginning at 10 a.m.”.

LaNita Van Dyke,

Branch Chief, Publications and Regulations, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).

[FR Doc. 2011-829 Filed 1-14-11; 8:45 am]

BILLING CODE 4830-01-P