The IRS has issued final regulations regarding the issue posed of proving a timely mailing so as to meet the requirements of a timely filing; and thus avoid a proposed penalty or other negative interaction with the IRS. In essence what the IRS is doing here is addressing the ongoing confusion over what constitutes “prima facie” evidence of the successful delivery of documents that have a tax filing deadline when there is no direct proof of actual delivery. To that end the new regulations clearly and unequivocally state that....