REG-138176-02 (NPRM) Timely Mailing Treated As Timely Filing

ICR 201010-1545-020

OMB: 1545-1899

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2010-10-13
IC Document Collections
ICR Details
1545-1899 201010-1545-020
Historical Active 200707-1545-019
TREAS/IRS ah-1899-019
REG-138176-02 (NPRM) Timely Mailing Treated As Timely Filing
Extension without change of a currently approved collection   No
Regular
Approved without change 01/28/2011
Retrieve Notice of Action (NOA) 11/30/2010
  Inventory as of this Action Requested Previously Approved
01/31/2014 36 Months From Approved 01/31/2011
10,847,647 0 10,847,647
1,084,765 0 1,084,765
0 0 0

Section 7502(a) of the Internal Revenue Code provides that a document received after the due date for filing will be treated as filed on the date of the United States postmark on the envelope containing the document if the postmark date is on or before the date for filing the document and the document is placed in the U.S. mail on or before the due date. Under I.R.C. Sec. 7502, in order for taxpayers to establish the postmark date and prima facie evidence of delivery when using registered or certified mail to file documents with the IRS, taxpayers will need to retain the sender's receipt.

US Code: 26 USC 7502 Name of Law: Timely mailing treated as timely filing and paying.
  
None

Not associated with rulemaking

  75 FR 44843 07/29/2010
75 FR 70775 11/18/2010
No

1
IC Title Form No. Form Name
REG-138176-02 (NPRM) Timely Mailing Treated As Timely Filing

  Total Approved Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 10,847,647 10,847,647 0 0 0 0
Annual Time Burden (Hours) 1,084,765 1,084,765 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
No
No
No
Uncollected
Charles Hall 202 622-4940

  No

On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
 
 
 
 
 
 
 
    (i) Why the information is being collected;
    (ii) Use of information;
    (iii) Burden estimate;
    (iv) Nature of response (voluntary, required for a benefit, or mandatory);
    (v) Nature and extent of confidentiality; and
    (vi) Need to display currently valid OMB control number;
 
 
 
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
11/30/2010


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