[Federal Register Volume 69, Number 226 (Wednesday, November 24, 2004)]
[Proposed Rules]
[Pages 68282-68283]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 04-26063]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-138176-02]
RIN 1545-BA99


Timely Mailing Treated as Timely Filing; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of public hearing on proposed rulemaking.

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SUMMARY: This document contains a notice of public hearing on proposed 
regulations that would amend Sec.  301.7502-1(e) to provide that, other 
than direct proof of actual delivery, a registered or certified mail 
receipt is the only prima facie evidence of delivery of documents that 
have a filing deadline prescribed by the internal revenue laws.

DATES: The public hearing will be held on Tuesday, January 11, 2005, at 
10 a.m. Outlines of topics to be discussed at the hearing must be 
received by December 28, 2004.

ADDRESSES: The public hearing will be held in the IRS Auditorium, 
Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, 
DC. Send submissions to CC:PA:LPD:PR (REG-138176-02), room 5203, 
Internal Revenue Service, POB, 7604, Ben Franklin Station, Washington, 
DC 20044. Submissions may be hand delivered Monday through Friday 
between the hours of 8 a.m. and 4 p.m.

[[Page 68283]]

to CC:PA:LPD:PR (REG-138176-02), Courier's Desk, Internal Revenue 
Service, 1111 Constitution Avenue, NW., Washington, DC, or sent 
electronically, via the IRS Internet site at http://www.irs.gov/regs. 
or via the Federal eRulemaking Portal at http://www.regulations.gov 
(IRS-REG-138176-02).

FOR FURTHER INFORMATION CONTACT: Concerning submissions of comments, 
the hearing, and/or to be placed on the building access list to attend 
the hearing Sonya M. Cruse, (202) 622-4693 (not a toll-free number).

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
notice of proposed rulemaking (REG-138176-02) that was published in the 
Federal Register on September 21, 2004 (69 FR 56377).
    The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who 
have submitted written comments and wish to present oral comments at 
the hearing must submit an outline of the topics to be discussed and 
the amount of time to be devoted to each topic (signed original and 
eight (8) copies) by December 28, 2004.
    A period of 10 minutes is allotted to each person for presenting 
oral comments. After the deadline for receiving outlines has passed, 
the IRS will prepare an agenda containing the schedule of speakers. 
Copies of the agenda will be made available, free of charge, at the 
hearing. Because of access restrictions, the IRS will not admit 
visitors beyond the immediate entrance area more than 30 minutes before 
the hearing. For information about having your name placed on the 
building access list to attend the hearing, see the FOR FURTHER 
INFORMATION CONTACT section of this document.

Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel, (Procedures and Administration).
[FR Doc. 04-26063 Filed 11-23-04; 8:45 am]
BILLING CODE 4830-01-P