[Federal Register Volume 87, Number 172 (Wednesday, September 7, 2022)]
[Notices]
[Pages 54755-54756]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-19248]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Timely Mailing Treated 
as Timely Filing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service, as part of its continuing effort 
to reduce paperwork and respondent burden, invites the general public 
and other Federal agencies to take this opportunity to comment on 
continuing information collections, as required by the Paperwork 
Reduction Act of 1995. The IRS is soliciting comments concerning the 
timely mailing treated as timely filing.

DATES: Written comments should be received on or before November 7, 
2022 to be assured of consideration.

ADDRESSES: Direct all written comments to Andres Garcia, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224, or by email to [email protected]. Include OMB control number 
1545-1899 or Timely Mailing Treated As Timely Filing, in the subject 
line of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form should be directed to

[[Page 54756]]

Kerry Dennis at (202) 317-5751, or at Internal Revenue Service, Room 
6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the 
internet, at [email protected].

SUPPLEMENTARY INFORMATION:
    Title: Timely Mailing Treated As Timely Filing.
    OMB Number: 1545-1899.
    Regulation Project Number: T.D. 9543 and Revenue Procedure 97-19.
    Abstract: This information collection contains regulations that 
provide guidance as to the only ways to establish prima facie evidence 
of delivery of documents that have a filing deadline prescribed by the 
internal revenue laws, absent direct proof of actual delivery. The 
regulations are necessary to provide greater certainty on this issue 
and to provide specific guidance. The regulations affect taxpayers who 
mail Federal tax documents to the Internal Revenue Service or the 
United States Tax Court. Revenue Procedure 97-19 provides the criteria 
that will be used by the IRS to determine whether a private delivery 
service qualifies as a designated Private Delivery Service under 
section 7502 of the Internal Revenue Code.
    Current Actions: There is no change to the paperwork burden 
previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, business or other for-
profit organizations, not-for-profit institutions, farms, federal 
government, and state, local, or tribal government.
    The estimated burden related to Revenue Procedure 97-19:
    Estimated Number of Responses: 14.
    Estimated Time per Response: 60 hours, 54 minutes.
    Estimated Total Annual Burden Hours: 853.
    The estimated related to T.D. 9543:
    Estimated Number of Responses: 10,847,647.
    Estimated Time per Response: 6 minutes.
    Estimated Total Annual Burden Hours: 1,084,765.
    Total Estimated Number of Respondents: 10,847,661.
    Total Estimated Total Annual Burden Hours: 1,085,618 hours.
    The following paragraph applies to all the collections of 
information covered by this notice.
    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless the collection of 
information displays a valid OMB control number. Books or records 
relating to a collection of information must be retained if their 
contents may become material in the administration of any internal 
revenue law. Generally, tax returns and tax return information are 
confidential, as required by 26 U.S.C. 6103.
    Request for Comments: Comments submitted in response to this notice 
will be summarized and/or included in the request for OMB approval. All 
comments will become a matter of public record. Comments are invited 
on: (a) whether the collection of information is necessary for the 
proper performance of the functions of the agency, including whether 
the information shall have practical utility; (b) the accuracy of the 
agency's estimate of the burden of the collection of information; (c) 
ways to enhance the quality, utility, and clarity of the information to 
be collected; (d) ways to minimize the burden of the collection of 
information on respondents, including through the use of automated 
collection techniques or other forms of information technology; and (e) 
estimates of capital or start-up costs and costs of operation, 
maintenance, and purchase of services to provide information.

    Approved: September 1, 2022.
Kerry L. Dennis,
Tax Analyst.
[FR Doc. 2022-19248 Filed 9-6-22; 8:45 am]
BILLING CODE 4830-01-P