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©.

[Guest cbclark]

I was told by the local postmaster that unless the post office employee completes the certified receipt and date stamps it, it cannot be used to prove timely mailing. So far we have not had any issues with the timeliness of mailing; we use the certified mail/ return receipt requested card to prove the IRS got the package. But this citation is good to have for future reference.