Only the specific delivery services offered by FedEx and UPS that are enumerated in Notice 2015-38 qualify as designated PDSs for purposes of section 7502. Notice 2015-38 cautions that merely because a delivery service is provided by FedEx or UPS does not mean that the delivery service is a designated PDS for purposes of section 7502.
Notice 2015-38 updates and supersedes Notices 97-26, 2001-62, 2002-62 and 2004-83. Rev. Proc. 97-19 (criteria for designations as a PDS) is modified.
These changes are effective May 6, 2015.
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