# Timely Mailing Treated as Timely Filing
> **IRS** · Correcting amendment. · Published 2011-10-06 · Effective 2011-10-06 · 76 FR 61947
## Document
- **Document number:** 2011-25616
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 76 FR 61947
- **CFR reference:** 26 CFR 301
- **Publication date:** 2011-10-06
- **Effective date:** 2011-10-06
- **Treasury docket:** TD 9543
## Abstract

This document contains corrections to final regulations (TD 9543) that were published in the Federal Register on Tuesday, August 23, 2011 (76 FR 52561), the regulations provide guidance on the proper use of registered or certified mail, or a service of a private delivery service designated under criteria established by the Internal Revenue Service, will constitute prima facie evidence of delivery. The regulations affect taxpayers who mail Federal tax documents to the Internal Revenue Service or the United States Tax Court.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2011/10/06/2011-25616/timely-mailing-treated-as-timely-filing)
---
*AI Analytics · CC0 1.0*