Attorney-at-Law

THE BLESSED COMMUNION, FELLOWSHIP DIVINE

In Uncategorized on 04/13/2017 at 14:11

I’m referring to the private delivery services (PDS), which received the benediction of John (“Kosy”) Koskinen and predecessors in the Commissionariat at 1111 Constitution Ave, NW.

As you know, Kosy doesn’t fan tutti. (Sorry, guys).

There may be some among my readers (fewer in number than Gideon had, but mighty nevertheless) who might care to know how a particular PDS product reaches the Delectable Mountains of Kosy’s approval. So I’ll let Ch J L Paige (“Iron Fist”) Marvel tell you.

“…as Notice 2016-30 indicates, the procedures by which a private delivery services applies for designation to the IRS are set forth in Rev. Proc. 97-19, 1997-1 C.B. 644. Among other things, a private delivery service must submit a written application to the IRS for each type of service for which designation is sought. Rev. Proc. 97-19, 1997-1 C.B. at 645 (sec. 5) -646. Further, for each type of delivery service for which designation is sought, certain criteria must be satisfied, including (1) either the private delivery service must record electronically to its data base (kept in the regular course of its business) the received date by the private delivery service, and enter into, and comply with, a written agreement with the IRS that addresses the period for which such data must be maintained and the terms and conditions under which the IRS will be provided with such data, or (2) indelibly mark the received date on the cover of the item so that it is readable by the human eye without mechanical assistance. Rev. Proc. 97-19, 1997-1 C.B. at 645 (sec. 4.03). A private delivery service is also required to provide prompt written notification to the IRS at one of the prescribed application addresses listed in Rev. Proc. 97-19 if any application information changes during the time that private delivery service is under consideration for designation or during the time it is a designated private delivery service. Rev. Proc. 97-19, 1997-1 C.B. at 646 (sec. 10.1).” OIH Inc., Docket No. 3141-17, filed 4/13/17.

I can see why FedEx, UPS and DHL have better things to do than negotiate with Kosy’s minions (if they can get the minions on the phone) “a written agreement with the IRS that addresses the period for which such data must be maintained and the terms and conditions under which the IRS will be provided with such data.” So what made the cut last May is it, at least for now.

Wherefore, get a copy of Notice 2016-30, copy the list, and pin it on every wall in your office. Then you can blow your trumpets, break your empty jars and send your petitions charging into Tax Court.

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  1. I don’t get his private delivery stuff. The Founding Fathers provided for a Post Office in the Constitution and its good enough. There used to be a Postman on every block. They wore uniforms and hats. We didn’t appreciate them until they were gone. https://www.youtube.com/watch?v=sxj3XE5lELc

    Like

  2. Mr Reilly, The Post Office is like many things we don’t appreciate until they are gone. However, I merely report.

    Like

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