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IRS updates list of designated private delivery services

Notice 2016-30, 2016-18 IRB

In a Notice, IRS has updated the list of designated private delivery services (“designated PDSs”), for purposes of the timely mailing treated as timely filing/paying rule, by adding eight new DHL Express services.

Background. Code Sec. 7502(f) authorizes IRS to designate certain PDSs for the “timely mailing treated as timely filing/paying” rule of Code Sec. 7502. Rev Proc 97-19, 1997-1 CB 644, provided rules to apply to be a designated PDS and set forth the criteria for eligibility for designation as a PDS.

There is one annual application period to apply for designation, ending on June 30th, and the list of designated PDSs is updated as PDSs are added to or removed from the list. (Notice 99-41, 1999-2 CB 325)

Notice 97-26, 1997-1 CB 413, provided the first list of designated PDSs, as well as special rules to determine the date that will be treated as the postmark date for purposes of Code Sec. 7502, including certain presumption rules and rules for overcoming the presumption. The list of designated PDS services, as well as these special rules, were last updated by Notice 2015-38, 2015-21 IRB 21.

New list of designated PDSs. IRS has added eight DHL Express delivery services to the list.

The new list of designated PDSs is as follows:

  • DHL Express: DHL Express 9:00; DHL Express 10:30; DHL Express 12:00; DHL Express Worldwide; DHL Express Envelope; DHL Import Express 10:30; DHL Import Express 12:00; and DHL Import Express Worldwide;
  • FedEx: FedEx First Overnight; FedEx Priority Overnight; FedEx Standard Overnight; FedEx 2 Day; FedEx International Next Flight Out; FedEx International Priority; FedEx International First; and FedEx International Economy; and
  • UPS: UPS Next Day Air Early AM; 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.

DHL Express, FedEx and UPS are not designated with respect to any type of delivery service not enumerated in this list. That is, the fact that a delivery service is provided by DHL Express, FedEx or UPS does not, by itself, mean that the service is designated for purposes of the timely mailing treated as timely filing/paying rule of Code Sec. 7502.

This list of designated PDSs will remain in effect until further notice. IRS will publish a subsequent notice setting forth a new list only if a designated PDS is added to, or removed from, the current list, or if there is a change to the application and/or appeal procedures.

Effect on other documents. Notice 2015-38, and its predecessor Notices containing lists of designated PDSs, are superseded.

Effective date. The above changes are effective Apr. 11, 2016.

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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