1545-BA99 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Timely Mailing Treatment Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 301 26 USC 7502 26 USC 7805 No NPRM 09/21/2004 69 FR 56377 NPRM Comment Period End 12/20/2004 Final Action 12/00/2009 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 No No None No No No No Jason Bremer A. 1545 Internal Revenue Service IRS 202 622-4910 202 927-9248 jason.a.bremer@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5144, Washington DC 20224