{"abstract":"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.","action":"Correction to final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2011/10/11/2011-26187.html","cfr_references":[{"chapter":null,"citation_url":null,"part":301,"title":26}],"citation":"76 FR 62607","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"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.","disposition_notes":null,"docket_ids":["TD 9543"],"dockets":[],"document_number":"2011-26187","effective_on":"2011-10-11","end_page":62607,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2011/10/11/2011-26187.xml","html_url":"https://www.federalregister.gov/documents/2011/10/11/2011-26187/timely-mailing-treated-as-timely-filing","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2011-26187?publication_date=2011-10-11","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2011-10-11/2011-26187/mods.xml","not_received_for_publication":null,"page_length":1,"page_views":{"count":120,"last_updated":"2026-04-04 12:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2011-10-11/pdf/2011-26187.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2011-10-11","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2011/10/11/2011-26187.txt","regulation_id_number_info":{"1545-BA99":{"issue":"201104","html_url":"https://www.federalregister.gov/regulations/1545-BA99/timely-mailing-treatment","title":"Timely Mailing Treatment","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201104&RIN=1545-BA99&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BA99"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-10-29T08:06:58Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":62607,"subtype":null,"title":"Timely Mailing Treated as Timely Filing","toc_doc":"Timely Mailing Treated as Timely Filing","toc_subject":null,"topics":["Employment taxes","Estate taxes","Gift taxes","Income taxes","Penalties","Reporting and recordkeeping requirements"],"type":"Rule","volume":76}