Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Styrene-Acrylonitrile (a = 0.26, s = 0.74); Correction

2 months ago 2

Internal Revenue Service (IRS), Treasury.

Notice of Filing and Request for Comments; correction

The Department of the Treasury and the IRS published a document in the Federal Register of April 3, 2025, concerning the notice of filing for styrene-acrylonitrile ((C₃ H₃ N)_a -(C₈ H₈)_s; a = 0.26, s = 0.74), public docket number IRS-2025-0031. 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 14693, in the second column near the bottom of the page, 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, 2024.”

Oluwafunmilayo A. Taylor,

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

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