IRS Seeks Comments on Timely Mailing Equals Timely Filing Rule
Published Date: 11/24/2025
Notice
Summary
The IRS wants your thoughts on rules that treat mail sent on time as if it was filed on time, helping taxpayers avoid penalties. This affects anyone mailing tax forms and aims to make filing easier and fairer. Comments are open until January 23, 2026, so jump in and share your ideas—no cost involved, just your voice!
Analyzed Economic Effects
3 provisions identified: 1 benefits, 2 costs, 0 mixed.
Large Paperwork Burden for Mail Filings
The IRS estimates TD 9543 results in 10,847,647 responses with an estimated 6 minutes per response, totaling 1,084,765 annual burden hours. This paperwork burden applies to the broad set of filers who mail Federal tax documents to the IRS.
Rules for Proving Timely Mailing
The IRS regulations explain the only ways to establish prima facie evidence that a tax document was delivered on time when you mail it, for documents with filing deadlines under the internal revenue laws. These rules apply to taxpayers who mail Federal tax documents to the IRS or to the United States Tax Court and clarify how delivery is proven without direct proof of actual delivery.
High Hours to Qualify Delivery Services
Revenue Procedure 97-19’s information collection is estimated at 14 responses averaging 60 hours and 54 minutes per response, for a total of 853 annual burden hours. This affects entities involved in seeking designation as a Private Delivery Service under section 7502.
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Key Dates
Department and Agencies
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