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support of his request, Mr. Crabtree argued that respondent erred
in denying NTI S corporation status for its 1991 taxable year
because a "completed", signed Form 2553 had been timely filed.
Mr. Crabtree presented factual support for NTI's claim that the
form had been filed within the period necessary to have made it
effective for 1991. He also argued that the omission of the
effective date was, in essence, of no consequence. Attached to
this letter was an unsigned Form 2553, and a Form SS-4,
Application for Employer Identification Number. This letter was
received by respondent on June 15, 1994.
The petition in this case was filed on June 20, 1994, the
last day for doing so as prescribed by section 6213(a).
Originally the Dugans were listed as petitioners, but the case
was dismissed for lack of jurisdiction with respect to Mrs. Dugan
due to the pendency of her bankruptcy proceeding at the time the
petition was filed. See 11 U.S.C. sec. 362(a)(8)(1994).
Relevant for our purposes, the petition assigns as error
respondent's determination that NTI's election to be treated as
an S corporation was not effective until 1993. In support of
this assignment of error, among other things, the petition
alleges that NTI filed a Form 2553 within the first 2� months of
1991 with the intent that the election was to be effective as of
January 1, 1991; and that the Form 2553 was substantially and
sufficiently complete such that a cursory review of the document
would indicate that the election was timely filed in order to be
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