# Clarification of Section 6411 Regulations; Correcting Amendment
> **IRS** · Correcting amendment. · Published 2007-10-04 · Effective 2007-10-04 · 72 FR 56619
## Document
- **Document number:** E7-19572
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 72 FR 56619
- **CFR reference:** 26 CFR 1
- **Publication date:** 2007-10-04
- **Effective date:** 2007-10-04
- **Treasury docket:** TD 9355
## Abstract

This document contains corrections to final and temporary regulations that were published in the Federal Register on Monday, August 27, 2007 (72 FR 48933) clarifying that for purposes of allowing a tentative adjustment, the IRS may credit or reduce the tentative adjustment by an assessed tax liability.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2007/10/04/E7-19572/clarification-of-section-6411-regulations-correcting-amendment)
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