Internal Revenue Bulletin:  2015-21 

May 26, 2015 


Table of Contents

Notice 2015–38Notice 2015–38

This Notice updates the list of designated private delivery service (“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, providing 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.

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