Snopes Verified Virus - Not a joke, it checks out on Snopes just to be sure, this one is real folks!!!!
 
 

With Christmas fast approaching,,,,,,,,,,,,,,,watch out for this...
be alert..

  
It applies to FedEx as well
================================================  
The newest virus circulating is the UPS Delivery Failure. You will receive an email from UPS Packet Service along with a packet number. NOTE: The word packet is mis-spelled on this line. It will say that they were un-able to deliver a package sent to you on such and such a date. It then asks you to print out the invoice copy attached. DON 'T TRY TO PRINT THIS. IT LAUNCHES THE VIRUS! Pass this  warning on to all your PC operators at work and home. This virus has caused Millions of dollars in damage in the past few days.

Snopes confirms that it is real:
http://www.snopes.com/computer/virus/ups.asp <http://www.snopes.com/computer/virus/ups.asp>