Four companies continue to offer "designated private delivery services."

• Author: Rea, Robert C.

In Notice 97-26, the IRS announced that, for purposes of the "timely mailing as timely filing rule" under Sec. 7502, the current list of companies offering designated private delivery services (PDSs) remains the same until further notice. Returns and documents sent to the Service, the Tax Court or the government by four private companies--Airborne Express, DHL Worldwide Express, Federal Express and United Parcel Service--qualify for the statutory mailbox rule. Therefore, if a taxpayer properly submits a return to one of these private companies on or before the expiration of the return's filing...