John (“Kosy”) Koskinen, the capo di tutti capi at 1111 Constitution Ave, NW, has once again released an oracular communication to a breathless audience of tax practitioners.

And this humble blogger is grateful, because Tax Court is positively somnolent today; not one decent bloggable order.

Howbeit, here’s the skinny. Y’all will recall that back in August, 2011, IRS issued the list of Private Delivery Services (PDS) that provide prima facie proof of mailing to Tax Court and IRS, to satisfy the Section 7502(f) “mailed is filed” rule. I, even I, noted this in my blogpost “Mail Call,” 9/16/11.

But though FedEx and UPS provide services that satisfy, as someone much more exalted remarked, “not all of you are clean.”

And there are a number of cases where the wrong checkmark on the FedEx or UPS label doomed the petition, irrespective of its merits.

Well, Kosy has added a few of the laundry list of services FedEx and UPS provide to his Hit Parade. Read all about it in IRS Notice 2015-38, 5/8/15.

Here’s the revised standard version of the “blest communion, fellowship divine”:

Effective May 6, 2015, the list of designated PDSs is as follows:

FedEx:

1. FedEx First Overnight

2. FedEx Priority Overnight

3. FedEx Standard Overnight

4. FedEx 2 Day

5. FedEx International Next Flight Out

6. FedEx International Priority

7. FedEx International First

8. FedEx International Economy

UPS:

1. UPS Next Day Air Early AM

2. UPS Next Day Air

3. UPS Next Day Air Saver

4. UPS 2nd Day Air

5. UPS 2nd Day Air A.M.

6. UPS Worldwide Express Plus

7. UPS Worldwide Express.

So, “if it’s not in here, it’s not out there.” No other FedEx or UPS service will suffice.

Takeaway- Practitioner, print the list from the IRS website, paste the list over every desk in your office, with a warning that use of any other PDS service is punishable by death, or such lesser penalty as the courtmartial may direct.