I
104TH CONGRESS
2D SESSION
H. R. 3086
To permit the Secretary of the Treasury to designate qualified delivery serv-
ices, in addition to the United States Postal Service, for purposes of
timely filing of tax documents with the Internal Revenue Service.
IN THE HOUSE OF REPRESENTATIVES
MARCH 14, 1996
Mr. COX of California (for himself, Mrs. JOHNSON of Connecticut, Mr.
HERGER, Ms. LOFGREN, Mr. TRAFICANT, Mr. BRYANT of Tennessee, Mr.
ROHRABACHER, Mr. CRANE, Mr. RADANOVICH, Mr. HOSTETTLER, Mr.
GOSS, Mr. SMITH of Texas, and Mrs. MYRICK) introduced the following
bill; which was referred to the Committee on Ways and Means
A BILL
To permit the Secretary of the Treasury to designate quali-
fied delivery services, in addition to the United States
Postal Service, for purposes of timely filing of tax docu-
ments with the Internal Revenue Service.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘Fast and Efficient Tax
Filing Act’’.
SEC. 2. CONGRESSIONAL FINDINGS.
The Congress finds the following:
(1) The Internal Revenue Code of 1986 cur-
rently provides that the postmark on a tax document
is deemed to be its delivery date (known as the
‘‘timely-mailing-as-timely-filing’’ rule).
(2) A recent decision by the United States
Court of Appeals has held that in order for a tax-
payer to rely on this provision, he or she is required
to use the United States Postal Service. As a result,
even if a taxpayer uses an overnight delivery service
that guarantees earlier receipt by the Internal Reve-
nue Service than first class mail, his or her tax doc-
uments are considered officially late.
(3) It is in the best interests of the Internal
Revenue Service that tax documents, including pay-
ments of tax liabilities, be delivered as promptly as
possible.
(4) Several major private delivery services in
the United States are at least as timely and reliable
on a regular basis as the United States Postal Serv-
ice and are widely used for vital document delivery
in virtually all other facets of our Nation’s economic
life.
(5) It is inequitable that a taxpayer should be
assessed penalties and interest even though his re-
turn arrives at the Internal Revenue Service prior to
that of another taxpayer who is not penalized, and
even though both taxpayers responsibly sent their re-
turns at the same time.
(6) In its recent interpretation of the ‘‘timely-
mailing-as-timely-filing’’ rule, the United States
Court of Appeals for the 9th Circuit stated that
there is ‘‘a legitimate policy rationale for extending
the rule to private delivery services,’’ but stated fur-
ther that ‘‘it is for Congress, not the courts, to make
such a change.’’
(7) Existing law should be changed to permit
the Secretary of the Treasury to designate qualified
delivery services in addition to the United States
Postal Service for purposes of the ‘‘timely-mailing-
as-timely-filing’’ rule, thereby increasing the effi-
ciency of the Internal Revenue Service and making
it easier for United States taxpayers to file their tax
returns on time.
SEC. 3. USE OF PRIVATE DELIVERY SERVICES FOR TIMELY-
MAILING-AS-TIMELY-FILING RULE.
Section 7502 of the Internal Revenue Code of 1986
(relating to timely mailing treated as timely filing and
paying) is amended by adding at the end the following
new subsection:
‘‘(f) TREATMENT
OF PRIVATE DELIVERY SERV-
ICES.—
‘‘(1) IN GENERAL.—Any reference in this sec-
tion to the United States mail shall be treated as in-
cluding a reference to any designated delivery serv-
ice, and any reference in this section to a postmark
by the United States Postal Service shall be treated
as including a reference to any date recorded or
marked as described in paragraph (2)(C).
‘‘(2) DESIGNATED
DELIVERY
SERVICE.—For
purposes of paragraph (1), the term ‘designated de-
livery service’ means any delivery service provided by
a trade or business if such service is designated by
the Secretary for purposes of this section. The Sec-
retary may designate a delivery service under the
preceding sentence only if the Secretary determines
that such service—
‘‘(A) is available to the public,
‘‘(B) is at least as timely and reliable on
a regular basis as the United States mail, and
‘‘(C) records electronically to its data base,
kept in the regular course of its business, or
marks on the cover in which any item referred
to in this section is to be delivered, the date on
which such item was given to such trade or
business for delivery.
‘‘(3) EQUIVALENTS OF REGISTERED AND CER-
TIFIED MAIL.—The Secretary may provide a rule
similar to the rule of paragraph (1) with respect to
any service provided by a designated delivery service
which is substantially equivalent to United States
registered or certified mail.’’
SEC. 4. USE OF PRIVATE DELIVERY SERVICES.
(a) IN GENERAL.—Chapter 77 of the Internal Reve-
nue Code of 1986 (relating to miscellaneous provisions)
is amended by adding at the end the following new section:
‘‘SEC. 7524. USE OF PRIVATE DELIVERY SERVICES.
‘‘(a) IN GENERAL.—Any reference in this title to the
mailing of any notice, request, or other document shall be
treated as including a reference to delivery by any des-
ignated delivery service.
‘‘(b) DESIGNATED
DELIVERY
SERVICE.—For pur-
poses of subsection (a), the term ‘designated delivery serv-
ice’ means a delivery service designated under paragraph
(2) of section 7502(f).
‘‘(c) APPLICABILITY TO REGISTERED AND CERTIFIED
MAIL.—Subsection (a) shall apply with respect to United
States registered or certified mail only to the extent pro-
vided by the Secretary by regulation.’’
(b) CLERICAL AMENDMENT.—The table of sections
for chapter 77 of such Code is amended by adding at the
end the following new item:
‘‘Sec. 7524. Use of private delivery services.’’
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