{"abstract":"This document contains corrections to a temporary regulation (TD 9953) that was published in the Federal Register on September 10, 2021. These temporary regulations authorize the assessment of any erroneous refund of the tax credits paid under sections 3131, 3132 (including any increases in those credits under section 3133), and 3134 of the Code.","action":"Temporary regulations; correcting amendments.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2023/03/09/2023-04828.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"31","title":26}],"citation":"88 FR 14490","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"These corrections are effective on March 9, 2023 and applicable on September 10, 2021.","disposition_notes":null,"docket_ids":["TD 9953"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":0,"comment_start_date":"2023-03-09","updated_at":"2023-03-09T11:56:51.360-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2021-0012-0003","allow_late_comments":null,"id":"IRS-2021-0012-0003","comment_end_date":null,"regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2021-0012","title":"Recapture of Excess Employment Tax Credits Under the American Relief Plan Act of 2021 (REG-109077-21)"}],"document_number":"2023-04828","effective_on":"2023-03-09","end_page":14490,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2023/03/09/2023-04828.xml","html_url":"https://www.federalregister.gov/documents/2023/03/09/2023-04828/recapture-of-excess-employment-tax-credits-under-the-american-relief-plan-act-of-2021-correction","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2023-04828?publication_date=2023-03-09","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2023-03-09/2023-04828/mods.xml","not_received_for_publication":null,"page_length":1,"page_views":{"count":335,"last_updated":"2026-08-25 10:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2023-03-09/pdf/2023-04828.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2023-04828.pdf?1678283127","publication_date":"2023-03-09","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2023/03/09/2023-04828.txt","regulation_id_number_info":{"1545-BQ09":null},"regulation_id_numbers":["1545-BQ09"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BQ08/recapture-of-certain-excess-employment-tax-credits-under-covid-19","title":"Recapture of Certain Excess Employment Tax Credits under COVID-19"},"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2021-0012","supporting_documents_count":0,"docket_id":"IRS-2021-0012","document_id":"IRS-2021-0012-0003","regulation_id_number":"1545-BQ08","title":"Recapture of Excess Employment Tax Credits Under the American Relief Plan Act of 2021 (REG-109077-21)","checked_regulationsdotgov_at":"2023-03-10T15:00:21Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":14490,"subtype":null,"title":"Recapture of Excess Employment Tax Credits Under the American Relief Plan Act of 2021; Correction","toc_doc":"Recapture of Excess Employment Tax Credits Under the American Relief Plan Act of 2021; Correction","toc_subject":null,"topics":["Employment taxes","Income taxes","Penalties","Pensions","Railroad retirement","Reporting and recordkeeping requirements","Social security","Unemployment compensation"],"type":"Rule","volume":88}