SECTION 5. CONTENT OF

APPLICATION

.01 To receive designation, a PDS must submit a written application. If a PDS uses a single application to request designation with respect to more than one type of delivery service it offers, the PDS must include all of the required information for each type of delivery service.

.02 The application must include the name and address of the principal place of business of the PDS and the name and telephone number of a contact person.

.03 The application must describe how the PDS satisfies each of the requirements of section 4 of this revenue procedure. In particular, an application should address the following topics.

(1) In addressing the requirement under section 4.02 of this revenue procedure, the PDS should discuss whether it guarantees delivery within the time specified for the type of delivery service and, if so, it should provide information on that program.

(2) In addressing the requirement under section 4.03 of this revenue procedure, the PDS must discuss its recording or marking procedures, including the security procedures that prevent falsification of the recording or marking of

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the received date. The PDS must also submit an example of a cover of an item. If the PDS is applying for qualification under section 4.03(1), it must describe its current data storage periods and all of the methods it currently provides for senders or recipients to obtain information concerning the received date (e.g., toll-free telephone number, Internet access, software/ modem connection).

(3) In addressing the requirement under section 4.04 of this revenue procedure, the PDS must discuss how often and under what circumstances it uses contractors/agents in providing nationwide delivery.

(4) In addressing the requirement under section 4.07 of this revenue procedure, the PDS must include a statement that it certifies it is in compliance and will remain in compliance.

.04 A PDS should identify any information within its application that it considers to be confidential trade secrets.

.05 The application must include the following statement:

Under the penalties of perjury, I declare that I have examined this application and any accompanying information, and to the best of my knowledge and belief it is true, correct, and complete. This applicant will provide prompt written notification to the Service if any application information changes during the time it is under consideration for designation. This applicant will comply with all of the provisions of Rev. Proc. 97–19 during the time it is a designated private delivery service if it is designated during the interim period. I understand that noncompliance will result in the revocation of designation. I am authorized to make and sign this statement on behalf of this applicant.

.06 The application must be signed and dated by an authorized official of the private delivery service (not the applicant’s representative) who has personal knowledge of the application information and whose duties are not limited to making the application. A stamped signature is not permitted.

.07 A PDS must submit an original and two copies of its application.