Regulacje i polityka gospodarcza · 21/09/2004

Timely Mailing Treated as Timely Filing

This document contains proposed regulations amending a Treasury Regulation 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. The proposed regulations are necessary to provide greater certainty on this issue and to provide specific guidance. The proposed regulations affect taxpayers who mail Federal tax documents to the Internal Revenue Service or the United States Tax Court.