[Federal Register Volume 76, Number 194 (Thursday, October 6, 2011)]
[Rules and Regulations]
[Page 61947]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-25616]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[TD 9543]
RIN 1545-BA99


Timely Mailing Treated as Timely Filing

AGENCY: Internal Revenue Service, Treasury.

ACTION: Correcting amendment.

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SUMMARY: This document contains corrections to final regulations (TD 
9543) that were published in the Federal Register on Tuesday, August 
23, 2011 (76 FR 52561), the regulations provide guidance on the proper 
use of registered or certified mail, or a service of a private delivery 
service designated under criteria established by the Internal Revenue 
Service, will constitute prima facie evidence of delivery. The 
regulations affect taxpayers who mail Federal tax documents to the 
Internal Revenue Service or the United States Tax Court.

DATES: This correction is effective on October 6, 2011 and applies to 
any payment or document mailed and delivered in accordance with the 
requirements of Sec.  301.7502-1 in an envelope bearing a postmark 
dated after September 21, 2004.

FOR FURTHER INFORMATION CONTACT: Steven Karon, (202) 622-4570 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations (TD 9543) that is the subject of this 
correction is under section 602 of the Internal Revenue Code.

Need for Correction

    As published on August 23, 2011 (76 FR 52561), the final 
regulations (TD 9543) contains an error that may prove to be misleading 
and is in need of clarification.

Lists of Subjects in 26 CFR Part 602

    Reporting and recordkeeping requirements.

Correction of Publication

    Accordingly, 26 CFR part 602 is corrected by making the following 
correcting amendment:

PART 602--OMB CONTROL NUMBER UNDER THE PAPERWORK REDUCTIONS ACT

0
Paragraph 1. The authority citation for part 602 continues to read as 
follows:

    Authority: 26 U.S.C. 7805.


0
Par. 2. In Sec.  602.101, paragraph (b) is amended by adding the 
following entry in numerical order to the table:


Sec.  602.101  OMB Control numbers.

* * * * *
    (b) * * *

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                                                            Current OMB
   CFR part or section where identified and described       control No.
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                                * * * * *
301.7502-1..............................................       1545-1899
 
                                * * * * *
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Diane O. Williams,
Federal Register Liaison, Publications and Regulations Branch, Legal 
Processing Division, Associate Chief Counsel, Procedure and 
Administration.
[FR Doc. 2011-25616 Filed 10-5-11; 8:45 am]
BILLING CODE 4830-01-P