USE OF CERTIFIED MAIL.

SEC. 89. USE OF CERTIFIED MAIL. (a) Timely Mailing Treated as Timely Filing.—Section 7502 (c) (relating to the timely mailing of registered mail being treated as timely filing) is amended to read as follows: “(c) Registered and Certified Mail.— “(1) Registered mail.—If any such claim, statement, or other document is sent by United States registered mail, such registration shall be prima facie evidence that the claim, statement, or other document was delivered to the agency, office, or officer to which addressed, and the date of registration shall be deemed the postmark date. “(2) Certified mail.—The Secretary or his delegate is authorized to provide by regulations the extent to which the provisions of paragraph (1) of this subsection with respect to prima facie evidence of delivery and the postmark date shall apply to certified mail.” (b) Other Provisions of 1954 Code.—Sections 167 (d) (relating to agreement as to useful life on which depreciation rate is based), 534 (b) (relating to notification by Secretary), 6164 (d) (2) (relating to period of extension of time for payment of taxes by corporations expecting carrybacks), 6212 (a) (relating to notice of deficiency), 72 Stat. 1666 6212 (b) (2) (relating to address for notice of deficiency in the case of a joint income tax return), 6532 (a) (1) (relating to periods of limitation on suits by taxpayers for refunds), 6532 (a) (4) (relating to reconsideration after mailing of notice), and 7455 (relating to service of process) are each amended by striking out “registered mail” each place it appears and inserting in lieu thereof “certified mail or registered mail”. (c) Provisions of Internal Revenue Code of 1939.—In applying any provision of the Internal Revenue Code of 1939 which requires, or provides for, the use of registered mail, the reference to registered mail shall be treated as including a reference to certified mail. (d) Effective Date.—This section shall apply only if the mailing occurs after the date of the enactment of this Act.