ADMINISTRATIVE

Rev. Rul. 2005–51, page 163. Mathematical or clerical error summary assessment procedures. This ruling clarifies whether the mathematical or clerical error assessment procedures of section 6213(b) of the Code apply when a taxpayer files an income tax return that reports income in an amount different from that reported on a W-2.

Rev. Proc. 2005–49, page 165. Electronic filing; magnetic media; 2005 form specifica- tions. This procedure contains updates and changes to Publication 1220, Specifications for Filing Forms 1098, 1099, 5498 and W-2G Electronically or Magnetically . Rev. Proc. 2004–50 superseded.

Announcement 2005–52, page 257. This document contains corrections to T.D. 9207, 2005–26 I.R.B. 1344, relating to the definition of liabilities.