The Commissioner may,
in a case in which the Commissioner considers that the circumstances so
require, permit a clerical error in an instrument that effects or evidences a
dutiable transaction to be corrected before the transaction is duty endorsed.
Note: The following are examples of clerical
errors in an instrument that effects or evidences a dutiable transaction
—
• an accidental misdescription of property;
• an accidental misdescription of a party to
the transaction.