[Federal Register Volume 76, Number 196 (Tuesday, October 11, 2011)]
[Rules and Regulations]
[Page 62607]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-26187]


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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 (IRS), Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document contains corrections to final regulations that 
were published in the Federal Register on Tuesday, August 23, 2011, the 
regulations provide that 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 11, 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 sections 301 and 602 of the Internal Revenue Code.

Need for Correction

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

Correction of Publication

    Accordingly, the final regulations (TD 9543), that were the subject 
of FR Doc. 2011-21416, are corrected as follows:
    1. On page 52561, column 1, in the regulation heading, the CFR 
Title and part Number, line 3, the phrase ``26 CFR part 301'' is 
corrected to read ``26 CFR parts 301 and 602''.
    2. On page 52561, column 2, in the preamble, under the caption 
``FOR FURTHER INFORMATION CONTACT'', line 1, the phrase ``(202) 622- 
4570'' is corrected to read ``(202) 622-4570''.
    3. On page 52562, column 3, in the preamble under the caption 
``Special Analyses'', lines 6 and 7 from the bottom of the second 
paragraph, the phrase ``$2.80 and registered mail can be used for as 
little as $10.60'' is corrected to read ``$2.85 and registered mail can 
be used for as little as $10.75.''
    4. On page 52562, column 3, in the preamble, the caption ``List of 
Subjects in 26 CFR part 301'' is corrected to read as follows:

List of Subjects

26 CFR Part 301

    Employment taxes, Estate taxes, Gift taxes, Income taxes, 
Penalties, Reporting and recordkeeping requirements.

26 CFR Part 602

    Reporting and recordkeeping requirements.
    5. On page 52562, column 3, in the preamble under the caption 
``Adoption of Amendments to the Regulations'', line 1, the phrase 
``Accordingly, 26 CFR part 301 is amended as follows:'' is corrected to 
read ``Accordingly, 26 CFR parts 301 and 602 are amended as follows:''.

Diane O. Williams,
Federal Register Liaison, Publications and Regulations Branch, Legal 
Processing Division, Associate Chief Counsel, (Procedure and 
Administration).
[FR Doc. 2011-26187 Filed 10-7-11; 8:45 am]
BILLING CODE 4830-01-P