SECTION 11. ADVERTISING

STANDARDS FOR DESIGNATED DELIVERY SERVICES

.01 No designated PDS may, in any way, use or participate in the use of any form of public communication containing a false, fraudulent, misleading, deceptive, unduly influencing, coercive, or unfair statement or claim.

.02 A designated PDS must adhere to all relevant federal, state, and local consumer protection laws that relate to advertising and soliciting.

.03 A designated PDS must not use the name of the Treasury Department, the Service (e.g., ‘‘Internal Revenue Service’’ or ‘‘IRS’’), or the United States Tax Court within its name.

.04 Advertising materials shall not carry the seal of any office within the Treasury Department or of the United States Tax Court.

.05 If a designated PDS uses any audio or video media (including radio, television, and the Internet) to advertise its status as a designated PDS, the broadcast must be pre-recorded. The designated PDS must keep a copy of such pre-recorded advertisement for a

period of at least 36 months from the date of the last transmission or use.

.06 If a designated PDS uses any written media (including newspapers, direct mail, billboards, and fax communications) to advertise its status as a designated PDS, the designated PDS must retain a copy (or example) of such advertisement, along with a list or other description of the persons to whom the communication was directed, for a period of at least 36 months from the date of the last communication.