Notices. Notice of information collection; request for comments
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/register/2025/11/24/2025-20720·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
BILLING CODE 4810-AL-P 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 *pra.comments@irs.gov* . 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]
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- T.D. 9543
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