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  2. Package redirection scam - Wikipedia

    en.wikipedia.org/wiki/Package_redirection_scam

    A package redirection scam is a form of e-commerce fraud, where a malicious actor manipulates a shipping label, to trick the mail carrier into delivering the package to the wrong address. This is usually done through product returns to make the merchant believe that they mishandled the return package, and thus provide a refund without the item ...

  3. Mail and wire fraud - Wikipedia

    en.wikipedia.org/wiki/Mail_and_wire_fraud

    Mail fraud was first defined in the United States in 1872. 18 U.S.C. § 1341 provides: Whoever, having devised or intending to devise any scheme or artifice to defraud, or for obtaining money or property by means of false or fraudulent pretenses, representations, or promises, or to sell, dispose of, loan, exchange, alter, give away, distribute, supply, or furnish or procure for unlawful use ...

  4. Davis v. Commissioner (constructive receipt) - Wikipedia

    en.wikipedia.org/wiki/Davis_v._Commissioner...

    The taxpayer returned home after 5:00pm that day, after the post office was closed, and discovered the note. She retrieved the letter from the post office on January 2, 1975. She did not include the severance amount on her 1974 tax return. The IRS challenged this omission, claiming that she had constructively received the check in 1974. [1]

  5. Dead letter mail - Wikipedia

    en.wikipedia.org/wiki/Dead_letter_mail

    At a DLO, mail is usually opened to try to find an address to forward to. If an address is found, the envelope is usually sealed using tape or postal seals, or enclosed in plastic bags and delivered. [5] If the letter or parcel is still undeliverable, valuable items are then auctioned off while the correspondence is usually destroyed.

  6. Proof of delivery - Wikipedia

    en.wikipedia.org/wiki/Proof_of_delivery

    A proof of delivery (POD) is a document that substantiates that a carrier has satisfied its terms of a contract of carriage for cargo by confirmation of the recipient or consignee. [1] When the sender sends multiple documents through the mail , there is a possibility of some not reaching the intended recipient.

  7. Package tracking - Wikipedia

    en.wikipedia.org/wiki/Package_tracking

    Package tracking or package logging is the process of localizing shipping containers, mail and parcel post at different points of time during sorting, warehousing, and package delivery to verify their provenance and to predict and aid delivery. Package tracking developed historically because it provided customers information about the route of ...

  8. Constructive receipt - Wikipedia

    en.wikipedia.org/wiki/Constructive_receipt

    The full text of the IRS regulation defining constructive receipt states as follows: [2] Income although not actually reduced to a taxpayer's possession is constructively received by him in the taxable year during which it is credited to his account, set apart for him, or otherwise made available so that he may draw upon it at any time, or so that he could have drawn upon it during the taxable ...

  9. Registered mail - Wikipedia

    en.wikipedia.org/wiki/Registered_mail

    Registered mail is a postal service in many countries which allows the sender proof of mailing via a receipt and, upon request, electronic verification that an article was delivered or that a delivery attempt was made. Depending on the country, additional services may also be available, such as: