Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Hydrogenated Acrylonitrile-Butadiene Rubber (x = 2,783.50, y = 1,907.27; a = 5.74); Correction

2 months ago 4

Internal Revenue Service (IRS), Treasury.

Notice of Filing and Request for Comments; correction.

The IRS and Treasury published a document in the Federal Register of April 3, 2025, concerning the notice of filing for hydrogenated acrylonitrile-butadiene rubber ((C₄ H₈)_x -(C₃ H₃ N)_y - (C₁₅ H₂₄ O)_a; x = 2,783.05, y = 1,907.27, a = 5.74), public docket IRS-2025-0033. This document contained an incorrect date for the petition filing date for purposes of refund claims.

Correction

In the Federal Register of April 3, 2025, in 90 FR on page 14685, bottom of the second column and top of the third column, correct paragraph (b)(4)(ii) to read as follows: “(ii) Petition filing date for purposes of section 11.02 of Rev. Proc. 2022-26, as modified by section 3 of Rev. Proc. 2023-20: April 1, 2023.”

Oluwafunmilayo A. Taylor,

Section Chief, Publications and Regulations Section, Associate Chief Counsel (Procedure and Administration).

Read Entire Article