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overnight service. Reynolds marked the September 3 envelope for
standard overnight service. An employee of FedEx changed the
September 3 airbill to designate priority overnight service and
thus make it eligible for Saturday hold at location service.
The FedEx service guide states that FedEx employees should
make a reasonable attempt to notify the recipient of a hold at
location shipment that FedEx is holding a package. If they
cannot contact the recipient, they should then try to notify the
sender. FedEx did not tell the Tax Court or Reynolds that it was
holding the September 3 envelope.
If a package marked “Hold Saturday” does not contain the
address of the FedEx location where it is to be held for pick up
(as the September 3 envelope did not), FedEx internal operating
procedures (not contained in the FedEx service guide) require its
employees to write on the airbill the address of the FedEx office
closest to the address of the recipient. FedEx did not write the
address of a FedEx office on the airbill. FedEx internal
operating procedures also provide that if a hold at location
shipment is not picked up within 5 business days, the employees
of FedEx shall contact the sender for instructions on what to do
with the shipment. Even though the September 3 envelope was not
picked up within 5 business days, FedEx did not call Reynolds or
any of his employees.
D. The September 16, 1999, Envelope
The following occurred on September 16, 1999: (1) FedEx
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Last modified: May 25, 2011