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Timely mailing/filing rule.

The IRS maintains a list of private delivery services (PDS) for purposes of the Sec. 7502(f) "timely mailing is timely filing" rule. Notice 2002-62 supersedes Notices 97-26 and 2001-62 and adds two new delivery services to the list of designated PDSs. Effective Sept. 5, 2002, the designated PDSs are as follows:

1. Airborne Express (Airborne: Overnight Air Express Service, Next Afternoon Service and Second Day Service.

2. DHL Worldwide Express (DILL): DHL "Same Day" Service and DHL USA Overnight.

3. Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority and FedEx International First.

4. United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus and UPS Worldwide Express.

FedEx International Priority and FedEx International First are the new additions to the list; both of these provide delivery services to the U.S. from foreign countries. Airborne, DHL, FedEx and UPS are not designated as to any type of delivery service not identified above.
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Title Annotation:IRS-designated private delivery services
Author:Laffie, Lesli S.
Publication:The Tax Adviser
Date:Nov 1, 2002
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