MOSS: Unable to send e-mail to lists

Problem:
When trying to send e-mail to MOSS list the mail SPTimerV3 deletes the .eml file from Drop directory, but items do not appear in defined MOSS lists. The following error is logged:

Exception when resolve principal "firstname.lastname@company.com" from domain "(null)". Exception: "Unable to contact the global catalog server"

Solution:
SPTimerV3 service and Central Management site Application Pool must run with the same account.