IRS Updates List of Private Delivery Services
Notice 99-41; 1999-35 IRB 325
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Areas/Tax Topics
- Index Termstimely mailing is timely filing
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 1999-28281 (2 original pages)
- Tax Analysts Electronic Citation1999 TNT 167-8
=============== SUMMARY ===============
The Service has updated (Notice 99-41) the list of private delivery companies that taxpayers may use to file returns and have the assurance that a timely mailing will be treated as a timely filing. The companies and the specific type of delivery services that qualify are:
o Airborne Express (Airborne) -- Overnight Air Express Service,
Next Afternoon Service, and Second Day Service;
o DHL Worldwide Express (DHL) -- DHL "Same Day" Service and DHL
USA Overnight;
o Federal Express (FedEx) -- FedEx Priority Overnight, FedEx
Standard Overnight, and FedEx 2 Day; and
o United Parcel Service (UPS) -- UPS Next Day Air, UPS Next Day
Air Saver, UPS 2nd Day Air, and UPS 2nd Day Air A.M.
The Service notes that the list published in Notice 99-41 doesn't differ from previous list published in Notice 98-47, 1998-37 IRB 8. From now on, it says, it will publish lists of designated PDSs only when a designated PDS or service is being added to or removed from the current list.
Notice 99-41 is effective September 1, 1999, and modifies Rev. Proc. 97-19, 1997-1 C.B. 413, and Notice 97-26, 1997-1 C.B. 413. Notices 98-47 and 97-50, 1997-37 IRB 21, also are modified and, as so modified, are superseded.
=============== FULL TEXT ===============
[1] This notice updates the list of designated private delivery services ("designated PDSs") set forth in Notice 98-47, 1998-37 I.R.B. 8, for purposes of the "timely mailing as timely filing/paying" rule of section 7502 of the Internal Revenue Code, effective September 1, 1999. The list of designated PDSs remains un- changed. Also, this notice modifies Rev. Proc. 97-19, 1997-1 C.B. 644 and Notice 97-26, 1997-1 C.B. 413 (both previously modified by Notice 97-50, 1997-2 C.B. 305), to provide that the Service will no longer routinely publish an annual list of designated PDSs. Instead, the Service will publish a new list only when a designated PDS (or service) is being added to, or removed from, the current list.
[2] Section 7502(f) authorizes the Secretary to designate certain PDSs for the "timely mailing as timely filing/paying" rule of section 7502. Rev. Proc. 97-19 provides the criteria currently applicable for designation of a PDS. Notice 97-26 provides special rules to determine the date that will be treated as the postmark date for purposes of section 7502. Notice 97-50, modifying Rev. Proc. 97- 19 and Notice 97-26, provides that each year there will be only one application period to apply for designation, which will end on June 30th. Notice 97-50 also provides that the Service will issue a notice providing a new list of designated PDSs on or before September 1st of each year for which Rev. Proc. 97-19 is in effect.
[3] Effective September 1, 1999, the list of designated PDSs is as follows:
1. Airborne Express (Airborne): Overnight Air Express Service,
Next Afternoon Service, and Second Day Service.
2. DHL Worldwide Express (DHL): DHL "Same Day" Service and DHL
USA Overnight;
3. Federal Express (FedEx): FedEx Priority Overnight, FedEx
Standard Overnight, and FedEx 2Day; and
4. United Parcel Service (UPS): UPS Next Day Air, UPS Next Day
Air Saver, UPS 2nd Day Air, and UPS 2nd Day Air A.M.
[4] The list above remains unchanged from the list published in Notice 98-47. Airborne, DHL, FedEx, and UPS are not designated with respect to any type of delivery service not identified above.
[5] The list of designated PDSs and services set forth above will remain in effect until further notice. The Service will publish a subsequent notice setting forth a new list only if a designated PDS (or service) is added to, or removed from, the current list. Delivery services that wish to be designated in time for an upcoming filing season must continue to submit applications by June 30th of the year preceding that filing season, as required by Rev. Proc. 97-19 (as modified by Notice 97-50). Notice 97-26 continues to provide special rules used to determine the date that will be treated as the postmark date for purposes of section 7502.
EFFECT ON OTHER DOCUMENTS
[6] Revenue Procedure 97-19 and Notice 97-26 are modified. Notices 97-50 and 98-47 are modified and, as so modified, are superseded.
EFFECTIVE DATE
[7] This notice is effective on September 1, 1999.
FOR FURTHER INFORMATION
[8] The principal author of this notice is Renay France of the Office of the Assistant Chief Counsel (Income Tax and Accounting). For further information regarding this notice, contact Ms. France at (202) 622-6232 (not a toll-free call).
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Areas/Tax Topics
- Index Termstimely mailing is timely filing
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 1999-28281 (2 original pages)
- Tax Analysts Electronic Citation1999 TNT 167-8
