States, 784 F.2d 728 (6th Cir. 1986) (holding that the provisions
of section 7502 supersede and extinguish the common law
presumption of delivery); accord Deutsch v. Commissioner, 599
F.2d 44 (2d Cir. 1979). But see Anderson v. United States, 966
F.2d 487 (9th Cir. 1992); Estate of Wood v. Commissioner, 909
F.2d 1155 (8th Cir. 1990) (holding the enactment of section 7502
had no effect on the common law presumption of delivery).
According to petitioner, when he left Mr. Herman's office on
January 8, 1993, the Forms 2553 and SS-4 were in a single
envelope addressed to the service center. Petitioner claims that
he walked to a nearby U.S. post office and mailed the envelope.
The documents were not sent by certified or registered mail.
Petitioner argues that because respondent received and processed
the Form SS-4, respondent must have received, but misplaced or
lost, the Form 2553.
Respondent denies having received an original Form 2553 on
behalf of Management during 1993. Respondent kept no record to
establish whether such a form was also received by fax at the
time the Form SS-4 was; however, if so the form would not have
been processed. Petitioner does not claim to have faxed the Form
2553 to respondent or argue that transmission by fax was an
appropriate way to file such a document.
There are obvious inconsistencies between petitioner's
testimony and respondent's records. Petitioner claims that he
mailed the Form SS-4 on January 8, 1993, but respondent's records
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