Section 3504 Agent Employment Tax Liability; Correction

Official source: Federal Register (GovInfo) (https://www.govinfo.gov/content/pkg/FR-2014-01-24/pdf/2014-01389.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Federal Register / Vol. 79, No. 16 / Friday, January 24, 2014 / Rules and Regulations 4077

Dated: January 15, 2014. Nathaniel J. Davis, Sr., Deputy Secretary.

[FR Doc. 2014–01074 Filed 1–23–14; 8:45 am]

BILLING CODE 6717–01–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 31

[TD 9649]

RIN 1545–BI21

Section 3504 Agent Employment Tax Liability; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations; correction.

SUMMARY: This document contains corrections to final regulations (TD 9649) that were published in the Federal Register on Thursday, December 12, 2013 (78 FR 75471). The final regulations are relating to agents authorized by the secretary under section 3504 of the Internal Revenue Code to perform acts required of employers who are home care service recipients.

DATES: This correction is effective January 24, 2014 and applicable December 12, 2013.

FOR FURTHER INFORMATION CONTACT: Michelle R. Weigelt, at (202) 317–6798 (not a toll free number).

SUPPLEMENTARY INFORMATION:

Background

The final regulations (TD 9649) that are the subject of this correction is under section 3504 of the Internal Revenue Code.

Need for Correction

As published, the final regulations (TD 9649) contain errors that may prove to be misleading and are in need of clarification.

Correction of Publication

Accordingly, the final regulations (TD 9649), that are the subject of FR Doc. 2013–29664, published in the Federal Register on Thursday, December 12, 2013, are corrected as follows:

On page 75472, first column, in the preamble, under the caption ‘‘ FOR FURTHER INFORMATION CONTACT ’’, first line, the language ‘‘Michelle R. Weigelt at (202) 622–0047’’ is corrected to read

‘‘Michelle R. Weigelt at (202) 317– 6798’’.

Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).

[FR Doc. 2014–01389 Filed 1–23–14; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF HOMELAND SECURITY

Coast Guard

33 CFR Part 165

[Docket No. USCG–2013–0034]

RIN 1625–AA87

Security Zone; North American International Auto Show; Detroit River, Detroit, MI

AGENCY: Coast Guard, DHS.

ACTION: Final rule; notice of enforcement of regulation.

SUMMARY: The Coast Guard is adding a permanent security zone, which will be enforced 2 weeks each year, on the Detroit River, Detroit, Michigan. This security zone is intended to restrict vessels from a portion of the Detroit River in order to ensure the safety and security of participants, visitors, and public officials at the Annual North American International Auto Show (NAIAS), which is held at Cobo Hall in downtown Detroit, MI.

DATES: This rule is effective without actual notice January 24, 2014. For the purposes of enforcement in 2014, actual notice will be used from 7 a.m. January 13, 2014, until 11:59 p.m. January 26, 2014. For 2014, the North American International Auto Show, Detroit River, Detroit, MI security zone described in 33 CFR 165.915(a)(3) will be enforced from 7 a.m. to 11:59 p.m. daily, from January 13, 2014, through January 26, 2014.

ADDRESSES: Documents mentioned in this preamble are part of docket number USCG–2013–0034. To view documents mentioned in this preamble as being available in the docket, go to http:// www.regulations.go v, type the docket number in the ‘‘SEARCH’’ box and click ‘‘SEARCH.’’ Click on ‘‘Open Docket Folder’’ on the line associated with this rulemaking. You may also visit the Docket Management Facility in Room W12–140 on the ground floor of the Department of Transportation West Building, 1200 New Jersey Avenue SE., Washington, DC 20590, between 9 a.m.

and 5 p.m., Monday through Friday, except Federal holidays.

FOR FURTHER INFORMATION CONTACT: If you have questions on this rule, call or email LT Adrian Palomeque, Prevention Department, Sector Detroit, Coast Guard; telephone (313) 568–9508, email Adrian.F.Palomeque@uscg.mil . If you have questions on viewing material to the docket, call Cheryl Collins, Program Manager, Docket Operations, telephone 202–366–9826.

SUPPLEMENTARY INFORMATION:

Table of Acronyms

DHS Department of Homeland Security FR Federal Register NPRM Notice of Proposed Rulemaking TFR Temporary Final Rule NAD 83 North American Datum 1983

A. Regulatory History and Information

On March 29, 2013, the Coast Guard published a notice of proposed rulemaking (NPRM) entitled Security Zones; Captain of the Port Detroit in the Federal Register (78 FR 19161). No comments were received in response to the March 29, 2013 publication in the Federal Register; a public meeting was not requested, and no public meetings were held.

In addition to the aforementioned NPRM, the Coast Guard had published multiple temporary final rules (TFRs) in the past in response to the Annual North American International Auto Show (NAIAS), annually establishing a temporary security zone to protect participants and spectators associated with the NAIAS. Because this event will likely continue to recur annually, the Captain of the Port Detroit is establishing a permanent security zone, thus alleviating the need to publish annual TFRs in the future.

B. Basis and Purpose

For two weeks in the month of January, the Annual North American International Auto Show will be held at Cobo Hall in downtown Detroit, MI. The NAIAS is the prime venue for introducing the world’s most anticipated vehicles. In 2013, the NAIAS attendance for the public showing was nearly 800,000 people and press preview days attracted over 5,000 journalists representing 62 countries. Attendance and participation at the 2012 and 2011 NAIAS events were similar, and the attendance and participation at future NAIAS events is anticipated to be similar too.

In years past, NAIAS has attracted numerous protesters from various organizations due to the state of the economy, worker layoffs, and the closures of automotive dealerships

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