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TREAS/IRS RIN: 1545-BA99 Publication ID: Spring 2011 
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  12/00/2011    
Additional Information: REG-138176-02 Drafting attorney: Steven L. Karon (202) 622-4570 Reviewing attorney: Charles A. Hall (202) 622-4910 Treasury attorney: Alexandra Minkovich (202) 622-4570 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:
Steven L. Karon
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5539,
Washington, DC 20224
Phone:202 317-6834
Email: steven.l.karon@irscounsel.treas.gov