filed with the service center at the same time that the Form SS-4
was mailed. A copy of the previously prepared Form 2553 was
enclosed with this letter. Mr. Herman also forwarded a letter
dated May 9, 1994, that was prepared by petitioner, as president
of Management, in response to the letter from the service center.
In that letter petitioner represented that the Form 2553 was
filed at the same time that the Form SS-4 was filed.
Respondent's records do not indicate that a Form 2553 was
received from Management during 1993 with respect to that year.
The records do acknowledge that such a form was received on
May 17, 1994, but the application was denied. It appears that
the reference in respondent's records to the Form 2553 received
in 1994 relates to the copy forwarded to the service center by
Mr. Herman with his letter dated May 11, 1994.
The copy of the Form SS-4 received on behalf of Management
and retained by respondent indicates that the document was
transmitted to the service center via facsimile (fax) on January
14, 1993. Respondent permits such applications to be made by
fax, and an employer identification number was assigned to
Management. Forms 2553 transmitted to respondent by fax are not
processed.
On a Schedule E included with his 1993 Federal income tax
return, petitioner claimed a $16,843 loss attributable to
Management. In the notice of deficiency, respondent disallowed
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