IRS CORRECTS NOTICE PROVIDING GUIDANCE ON ADOPTION ASSISTANCE.

Announcement 97-16

The following correction should be made to Notice 97-9, Adoption Assistance, 1997-2 I.R.B. 35.

The second sentence of the first paragraph of Section VI, "Comments on Future Guidance Invited" should be corrected to read: "The Service requests that written comments be submitted by April 14, 1997." It currently says "The Service requests that written comments be submitted by [INSERT DATE THAT IS [90] DAYS AFTER DATE OF PUBLICATION OF THIS DOCUMENT IN THE INTERNAL REVENUE BULLETIN]." A new sentence three is added as follows: "All comments will be available for public inspection and copying."