Notice 2015-38 Released: Updated List of Designated Private Delivery Services

Notice 2015-38 updates the list of designated private delivery services (“designated PDSs”) set forth in Notice 2004-83, 2004-2 C.B. 1030, for purposes of the timely mailing treated as timely filing/paying rule of section 7502 of the Internal Revenue Code, provides rules for determining the postmark date for these services and provides a new address for submitting documents to the Internal Revenue Service (“IRS”) with respect to an application for designation as a designated PDS.

Notice 2015-38 will be in IRB 2015-21, dated May 26, 2015.