# OMB Control numbers.
**AGENCY:**
Internal Revenue Service, Treasury.
**ACTION:**
Correcting amendment.
**SUMMARY:**
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.
**DATES:**
This correction is effective on October 6, 2011 and applies to any payment or document mailed and delivered in accordance with the requirements of § 301.7502-1 in an envelope bearing a postmark dated after September 21, 2004.
**FOR FURTHER INFORMATION CONTACT:**
Steven Karon, (202) 622-4570 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final regulations (TD 9543) that is the subject of this correction is under section 602 of the Internal Revenue Code.
**Need for Correction**
As published on August 23, 2011 (76 FR 52561), the final regulations (TD 9543) contains an error that may prove to be misleading and is in need of clarification.
**Lists of Subjects in 26 CFR Part 602**
Reporting and recordkeeping requirements.
**Correction of Publication**
Accordingly, 26 CFR part 602 is corrected by making the following correcting amendment:
**26 CFR Part 602**
**PART 602—OMB CONTROL NUMBER UNDER THE PAPERWORK REDUCTIONS ACT**
*Paragraph 1.* The authority citation for part 602 continues to read as follows:
**Authority:**
26 U.S.C. 7805.
**26 CFR Part 602**
*Par. 2.* In § 602.101, paragraph (b) is amended by adding the following entry in numerical order to the table:
§ 602.101
(b) * * *
| CFR part or section where identified and described | Current OMB control No. |
| --- | --- |
| | |
| * * * * * | |
| 301.7502-1 | 1545-1899 |
| | |
| * * * * * | |
Diane O. Williams,
Federal Register Liaison, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, Procedure and Administration.