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Commissioner, T.C. Memo. 1993-453. Under section 1362(a), a
corporation elects to be treated as an S corporation by filing a
Form 2553. No election is recognized in the absence of the timely
filing of a Form 2553. See, e.g., Mitchell Offset Plate Serv.,
Inc. v. Commissioner, 53 T.C. 235, 238-240 (1969); Fankhauser v.
Commissioner, T.C. Memo. 1998-328.1 Generally, a document is
considered filed with the IRS when it is received by that agency.
See, e.g., United States v. Lombardo, 241 U.S. 73, 76 (1916).
Petitioners seek the benefit of special statutory provisions
that are dependent upon the timely filing of a Form 2553. See,
e.g., Pestcoe v. Commissioner, 40 T.C. 195, 198 (1963). The burden
of proving the filing of Form 2553 with the IRS falls upon
petitioners.
Although petitioners argue that they sent the Form 2553 by
regular mail on December 3, 1993, they concede that they have no
written evidence of such mailing. Petitioner was the sole witness
at trial; we are not required to accept his self-serving testimony,
and we do not. See, e.g., Geiger v. Commissioner, 440 F.2d 688,
689-690 (9th Cir. 1971), affg. per curiam T.C. Memo. 1969-159.
1 In certain instances where a form that must be
delivered to the Internal Revenue Service (IRS) by a specific
date is delivered to the IRS by U.S. mail after the date it is to
be received, the date of the postmark is deemed to be the date of
delivery. See sec. 7502.
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