Proposed Collection; Comment Request for Regulation Project, 23891-23892 [E7-8302]


[Federal Register Volume 72, Number 83 (Tuesday, May 1, 2007)]
[Pages 23891-23892]
From the Federal Register Online via the Government Printing Office []
[FR Doc No: E7-8302]



Internal Revenue Service


Proposed Collection; Comment Request for Regulation Project

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.


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 an 
existing proposed regulation, REG-138176-02 (NPRM), Timely Mailing 
Treated As Timely Filing.

DATES: Written comments should be received on or before July 2, 2007 to 
be assured of consideration.

ADDRESSES: Direct all written comments to Glenn Kirkland, Internal 
Revenue Service, Room 6516, 1111 Constitution Avenue, NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the regulation should be directed to Allan Hopkins, at (202) 
622-6665, or at Internal Revenue Service, Room 6516, 1111 Constitution 
Avenue, NW., Washington, DC 20224, or through the Internet at

    Title: Timely Mailing Treated As Timely Filing.
    OMB Number: 1545-1899.
    Regulation Project Number: REG-138176-02.
    Abstract: Under I.R.C. section 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.
    Current Actions: There is no change to this existing regulation.
    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.
    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

[[Page 23892]]

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: April 23, 2007.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E7-8302 Filed 4-30-07; 8:45 am]
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