REG-138176-02 (TD 9543 - Final) (Rev Proc 97-19) Timely Mailing Treated As Timely Filing

Forms and Documents

Document Name	Status
2019-07-25_SS_1545-1899rEC.doc Supporting Statement A	2019-07-25

IC Document Collections

IC ID	Document Title	Status
41175	REG-138176-02 (TD 9543 - Final) Timely Mailing Treated As Timely Filing	Modified
219145	RP 97-19 - Timely mailing treated as timely filed	Modified

ICR Details

OMB Control No: 1545-1899	ICR Reference No: 201905-1545-017
Status: Active	Previous ICR Reference No: 201512-1545-005
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: REG-138176-02 (TD 9543 - Final) (Rev Proc 97-19) Timely Mailing Treated As Timely Filing
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 11/04/2019
	Date Received in OIRA: 08/29/2019
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2022	36 Months From Approved	11/30/2019
Responses	10,847,661	0	10,847,664
Time Burden (Hours)	1,085,618	0	1,087,834
Cost Burden (Dollars)	0	0	0

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Abstract: Section 7502(a) of the Internal Revenue Code provides that a document received after the due date for filing will be treated as filed on the date of the United States postmark on the envelope containing the document if the postmark date is on or before the date for filing the document and the document is placed in the U.S. mail on or before the due date. Under I.R.C. Sec. 7502, in order for taxpayers to establish the postmark date and prima facie evidence of delivery when using registered or certified mail to file documents with the IRS, taxpayers will need to retain the sender's receipt.

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Authorizing Statute(s): US Code: 26 USC 7502 Name of Law: Timely mailing treated as timely filing and paying.
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	84 FR 16761	04/22/2019
30-day Notice:	Federal Register Citation:	Citation Date:
	84 FR 45212	08/28/2019
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

IC Title	Form No.	Form Name
REG-138176-02 (TD 9543 - Final) Timely Mailing Treated As Timely Filing
RP 97-19 - Timely mailing treated as timely filed

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	10,847,661	10,847,664	0	-3	0	0
Annual Time Burden (Hours)	1,085,618	1,087,834	0	-2,216	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to: Cutting Redundancy

Short Statement: We have reduced the number of annual occurrences for sections 4.03, 5, 6 and 7 because there are now fewer Private Delivery Services (PDSs) in need of using those portions of the Rev. Proc. When Rev. Proc. 97-19 was first published, the Service estimated that several PDSs would endeavor to be designated, but the designation does not occur annually. Because the number of PDSs available in the United States has not changed significantly, and because the designated PDSs do not need to be re-designated annually, there are fewer PDSs applying each year for those sections. Accordingly, we have included the estimate of hours needed for when we do receive one, which happens only occasionally.

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Annual Cost to Federal Government: $1,500

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 08/29/2019

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