This is a true virus according to snopes.
This virus first started two years ago. Now in September it seems to have started again. With the holidays coming up, a word of warning should suffice!
The newest virus circulating is the UPS/Fed Ex/USPS Delivery Failure. You will receive an e-mail from UPS,Fed Ex, or USPS along with a packet number. It will say that they were unable 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