Confirmed By Snopes:
snopes.com: UPS/FedEx Delivery Failure
COMPUTER VIRUS WARNING
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 misspelled 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 open an attachment and 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.