News & Resources


APA Supports Clarity, Private Services in IRS Paper Filing Rules

BY: Alice P. Jacobsohn, Esq. | 10/31/22

The APA supported the IRS’s information collection on a “Comment Request for Timely Mailing Treated as Timely Filing” (87 F.R. 54755, 9-7-22). The information collection contains regulations that provide guidance as to the only ways to establish prima facie evidence (meaning a legal presumption) of delivery of documents that have a filing deadline prescribed by the internal revenue laws, absent direct proof of actual delivery.

An important compliance factor for payroll professionals is ensuring tax returns are filed on time. When filed late, employers can receive significant penalties. For paper-filed returns, delivery delays can raise questions about the timing. IRC §7502 prescribes when documents sent through the U.S. Postal Service are considered timely and includes provisions for approval of private delivery services (PDSs).

The APA said it appreciates the IRS’s efforts to provide delivery options for paper-filed returns and to clearly identify what constitutes timely filing. Allowing PDSs in addition to the U.S. Postal Service is of great value for employers.

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Alice P. Jacobsohn, Esq., is Director of Government Relations for the APA.