Timely Mailing Treated as Timely Filing

[Kevin C]

This came up in the news section today. The article says it applies to plan related filings like the 8955-SSA and 5300. We've been sending most things certified from our office, so our receipt is not postmarked. I guess it's time to change our mailing procedures.

http://www.gpo.gov/fdsys/pkg/FR-2011-08-23.../2011-21416.pdf

301.7502-1(e)(2) Exceptions to actual delivery—(i)Registered and certified mail. In the case of a document (but not a payment) sent by registered or certified mail, proof that the document was properly registered or that a postmarked certified mail sender’s receipt was properly issued and that the envelope was properly addressed to the agency, officer, or

office constitutes prima facie evidence that the document was delivered to the agency, officer, or office. Other than

direct proof of actual delivery, proof of proper use of registered or certified mail, and proof of proper use of a duly designated PDS as provided for by paragraph (e)(2)(ii) of this section, are the exclusive means to establish prima

facie evidence of delivery of a document to the agency, officer, or office with which the document is required to be

filed. No other evidence of a postmark or of mailing will be prima facie evidence of delivery or raise a presumption that the document was delivered.

(ii) Equivalents of registered and certified mail. Under section 7502(f)(3), the Secretary may extend the prima facie evidence of delivery rule of section 7502©(1)(A) to a service of a designated PDS, which is substantially equivalent

to United States registered or certified mail. Thus, the Commissioner may, in guidance published in the Internal

Revenue Bulletin (see § 601.601(d)(2)(ii)(b) of this chapter), prescribe procedures and additional rules to designate a service of a PDS for purposes of demonstrating prima facie evidence of delivery of a document pursuant to section 7502©.

[DMcGovern]

So if we are sending in a number of filings at the same time (with a list included), the notice of delivery from the private delivery service would serve as proof for all of the filings under this rule, right?

[Kevin C]

The rules accomodate private delivery services. They refer to them as PDS in the reg.

The part I quoted applies if you send it and don't get proof of delivery. Our mail carrier won't postmark the certified mail receipt. You have to take it to the post office to get the receipt postmarked. I haven't looked into registered mail, "for as little as $10.60" per the helpful preamble. If we have to send someone to the post office to make sure we are covered if they lose the filing, it may be cheaper in the long run to switch to private delivery.