Notice2025-20720
Agency Information Collection Activities; Comment Request on Timely Mailing Treated as Timely Filing
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
November 24, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Full Text
<html>
<head>
<title>Federal Register, Volume 90 Issue 224 (Monday, November 24, 2025)</title>
</head>
<body><pre>
[Federal Register Volume 90, Number 224 (Monday, November 24, 2025)]
[Notices]
[Page 53063]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-20720]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities; Comment Request on
Timely Mailing Treated as Timely Filing
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of information collection; request for comments.
-----------------------------------------------------------------------
SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the
IRS is inviting comments on the information collection request outlined
in this notice.
DATES: Written comments should be received on or before January 23,
2026 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 <a href="/cdn-cgi/l/email-protection#a8d8dac986cbc7c5c5cdc6dcdbe8c1dadb86cfc7de"><span class="__cf_email__" data-cfemail="2c5c5e4d024f4341414942585f6c455e5f024b435a">[email protected]</span></a>. Include ``OMB Control No.
1545-1899'' in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of this collection should be directed to Jason Schoonmaker,
(801) 620-2128.
SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the
general public and Federal agencies with an opportunity to comment on
proposed, revised, and continuing collections of information. This
helps the IRS assess the impact and minimize the burden of its
information collection requirements. 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, and
viewable on relevant websites. For this reason, please do not include
in your comments information of a confidential nature, such as
sensitive personal information. 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.
Title: Timely Mailing Treated as Timely Filing.
OMB Control Number: 1545-1899.
Regulation Project Number: TD 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 existing collection
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 burden related to TD 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 Responses: 10,847,661.
Total Estimated Total Annual Burden Hours: 1,085,618.
Dated: November 19, 2025.
Jason M. Schoonmaker,
Tax Analyst.
[FR Doc. 2025-20720 Filed 11-21-25; 8:45 am]
BILLING CODE 4830-01-P
</pre><script data-cfasync="false" src="/cdn-cgi/scripts/5c5dd728/cloudflare-static/email-decode.min.js"></script></body>
</html>Indexed from Federal Register on November 24, 2025.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.