SECTION 3. SCOPE

.01 This revenue procedure provides the rules for designating a PDS during the interim period. The interim period begins on February 25, 1997, and ends on the date on which the Service issues guidance superseding this revenue procedure.

.02 This revenue procedure provides rules applicable for designation solely for purposes of § 7502(f)(2). During the interim period, there will be no designation for purposes of § 7502(f)(3) (services that are equivalent to United States registered or certified mail).

.03 Designation will be determined with respect to each type of delivery service offered by a PDS (e.g., next business morning delivery, next business day delivery, etc.).

.04 PDSs will not be designated until the time specified in section 8.01 of this revenue procedure. Until such designation is announced, the ‘‘timely mailing as timely filing/paying’’ rule of § 7502 is available only with respect to items sent by United States mail.