Announcement 2008-9 contains corrections to T.D. 9362, relating to a US taxpayer's obligation under Section 905(c) to notify the IRS of a foreign tax redetermination, which is a change in the taxpayer's foreign tax liability that may affect the taxpayer's foreign tax credit and also relating to the civil penalty under Section 6689 for failure to notify the IRS of a foreign tax redetermination as required under Section 905(c).

Fines & penalties
Foreign source income
Foreign tax credits
Tax regulations -- TD 9362
Internal Revenue Code -- Section 6689
Internal Revenue Code -- Section 905(c)