Internal Revenue Service August 23, 2011 – Federal Register Recent Federal Regulation Documents

Timely Mailing Treated as Timely Filing
Document Number: 2011-21416
Type: Rule
Date: 2011-08-23
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document 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 provide that the proper use of registered or certified mail, or a service of a private delivery service (PDS) designated under criteria established by the IRS, will constitute prima facie evidence of 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.
Members of Senior Executive Service Performance Review Boards
Document Number: 2011-21411
Type: Notice
Date: 2011-08-23
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The purpose of this notice is to publish the names of those IRS employees who will serve as members on IRS' Fiscal Year 2011 Senior Executive Service (SES) Performance Review Boards.
Election To Expense Certain Refineries
Document Number: 2011-21408
Type: Rule
Date: 2011-08-23
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document provides final regulations relating to the election to expense qualified refinery property under section 179C of the Internal Revenue Code (Code). These final regulations adopt the temporary regulations with certain modifications to reflect changes to the law made by the Energy Improvement and Extension Act of 2008.