SECTION 10. SPECIAL RULES

.01 A PDS is required to provide prompt written notification to the Service at one of the application addresses listed in section 6 of this revenue proce

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dure if any application information changes during the time the PDS is under consideration for designation or during the time it is a designated PDS.

.02 If a designated PDS delivers an item that is sent by itself, a related person within the meaning of § 267, or a member of an affiliated group of which the designated PDS is also a member within the meaning of § 1504, such item will not qualify under the ‘‘timely mailing as timely filing/paying’’ rule unless the item is received by the addressee no later than two business days after the due date.

.03 For purposes of the postage prepaid requirement of § 7502(a)(2)(B), a sender is permitted to use a billing method other than advance payment if a designated PDS offers such billing method in accordance with established industry practices and the recipient is not charged without its permission. An item will not qualify under the ‘‘timely mailing as timely filing/paying’’ rule if the recipient is charged without its permission. Moreover, the Service will not accept delivery of an item if the Service is billed for the delivery charge without its permission. Similarly, the United States Tax Court may not accept delivery of an item if it is billed for the delivery charge without its permission.