# Use of Penalty Mail in the Location and Recovery of Missing Children; Correction
> **IRS** · Correction to procedural rules. · Published 2000-03-24 · Effective 1999-12-13 · 65 FR 15862
## Document
- **Document number:** 00-5241
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 15862
- **CFR reference:** 26 CFR 601
- **Publication date:** 2000-03-24
- **Effective date:** 1999-12-13
- **Treasury docket:** TD 8848
## Abstract

This document contains a correction to procedural rules which were published in the Federal Register on Monday, December 13, 1999 (64 FR 69398), establishing the procedures under which the IRS may use penalty mail to aid in the location and recovery of missing children.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/03/24/00-5241/use-of-penalty-mail-in-the-location-and-recovery-of-missing-children-correction)
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