80 FR 53229 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 170 (September 2, 2015)

The Department of the Treasury, 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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13(44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning timely mailing treated as timely filing.

[Federal Register Volume 80, Number 170 (Wednesday, September 2, 2015)]
[Notices]
[Pages 53229-53230]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-21762]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Regulation Project

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Department of the Treasury, 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 proposed and/or continuing information collections, as required by 
the Paperwork Reduction Act of 1995, Public Law 104-13(44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 
timely mailing treated as timely filing.

DATES: Written comments should be received on or before November 2, 
2015 to be assured of consideration.

ADDRESSES: Direct all written comments to Christie Preston, Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the regulation should be directed to R. Joseph Durbala, at 
(202) 317-5746, or at Internal Revenue Service, Room 6129, 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: TD 9543 and RP 97-19.
    Abstract: This information collection contains regulations amending 
a Treasury Regulation to 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. 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: As currently cleared the separate reporting of 
burden under different approval numbers (1545-1535 and 1545-1899), may 
prove to be misleading and is in need of clarification. The combining 
of the requirements under one approval number (1545-1899) is intended 
to clarify any misunderstanding.

[[Page 53230]]

    Type of Review: Revision 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 RP 97-19:
    Estimated Number of Respondents: 5.
    Estimated Time per Respondent: 613 hours 48 minutes.
    Estimated Total Annual Burden Hours: 3,069.
    The estimated related to TD 9543:
    Estimated Number of Respondents: 10,847,647.
    Estimated Time per Respondent: 6 minutes.
    Estimated Total Annual Burden Hours: 1,084,765.
    The following paragraph applies to all of 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 as long as 
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: August 21, 2015.
R. Joseph Durbala,
IRS, Tax Analyst.
[FR Doc. 2015-21762 Filed 9-1-15; 8:45 am]
 BILLING CODE 4830-01-P