AICPA Shares Insight on Community Colleges

Introducing Community College Blueprint
	The tough economy has increasing numbers of high school students, as well as career-changing adults, considering attending community colleges. To help them map their path through the community college system and on to four-year universities and careers in accounting, the AICPA has released a new community college section on StartHereGoPlaces.com. The site offers a deeper understanding of community college options; describes the many benefits of attending community colleges; shares insights on who community college might be a good fit for; provides information on how to select a school as students take the first step toward four-year success; explains the community college path and options for transferring; and much more. Visit StartHereGoPlaces.com/CommunityCollege for more information.

Proof of Delivery to IRS

Delivery of Tax Returns and Other Documents to IRS: According to IRC Sec. 7502(c) , registered or certified mail constitute prima facie (i.e., legally sufficient) evidence that a tax return or other document was delivered to the government. There is a conflict among the Federal circuit courts of appeal about whether this provision provides the only way to establish prima facie evidence of delivery of a document to the IRS or the Tax Court. After considering comments, the IRS decided to establish criteria for designating certain services offered by Private Delivery Services (PDSs) (e.g., UPS or FedEx) for purposes of the prima facie evidence of delivery rule. Thus, the final revisions to Reg. 301.7502-1 provide that, other than direct proof of actual delivery, proof of proper use of registered or certified mail, or a PDS duly designated by the IRS, are the sole means to establish prima facie evidence of delivery of documents that have a filing deadline prescribed by the internal revenue laws.  Thus, one of these three means of proof of delivery must be met to prove timely delivery of returns to the IRS.