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TREAS/IRS | RIN: 1545-BA99 | Publication ID: Spring 2009 |
Title: Timely Mailing Treatment | |
Abstract: This regulation will expressly provide that a registered or certified mail receipt is the sole means to prove delivery of a document to the Internal Revenue Service. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 301 | |
Legal Authority: 26 USC 7502 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-138176-02 Drafting attorney: Jason A. Bremer (202) 622-4570 Reviewing attorney: Charles A. Hall (202) 622-4910 Treasury attorney: Eric San Juan (202) 622-0224 CC: PA: Branch 7 | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Jason A. Bremer Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5144, Washington, DC 20224 Phone:202 622-4910 Fax:202 927-9248 Email: jason.a.bremer@irscounsel.treas.gov |