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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
Timetable:
Action Date FR Cite
NPRM  09/21/2004  69 FR 56377   
NPRM Comment Period End  12/20/2004    
Final Action  12/00/2009    
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