McManus v. Commissioner
United States Tax Court
R has moved to dismiss this declaratory judgment action under sec. 7476, I.R.C. 1954, for lack of jurisdiction citing P's failure to exhaust its administrative remedies. Held: In seeking initial qualification of its retirement plans, P must demonstrate that it exhausted all administrative remedies prior to the issuance of the final adverse determination letters. Sec. 7476(b)(3). It did not do so.
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R has moved to dismiss this declaratory judgment action under sec. 7476, I.R.C. 1954, for lack of jurisdiction citing P's failure to exhaust its administrative remedies. Held: In seeking initial qualification of its retirement plans, P must demonstrate that it exhausted all administrative remedies prior to the issuance of the final adverse determination letters. Sec. 7476(b)(3). It did not do so. Held, further: This Court lacks jurisdiction under sec. 7476(b)(4) because some of the provisions of the plans with respect to which P seeks a declaratory judgment had not been put into effect prior…
1Opinion of the Court
SCOTT, Judge:
This case was assigned to Special Trial Judge Francis J. Cantrel pursuant to the provisions of section 7443A(b)(l) and Rule 180 et seq.1 After a review of the record, we agree with and adopt his opinion which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
CANTREL, Special Trial Judge:
By his motion, which we herein decide, respondent requests the Court to dismiss this declaratory judgment action for lack of jurisdiction.
FINDINGS OF FACT
On March 5, 1982, Charles E. McManus, III, a professional law corporation (petitioner), applied to the District Director, Dallas, Texas…
2Cases cited8 opinions
- Houston Lawyer Referral Service, Inc. v. CommissionerUnited States Tax Court · 1978
- B.H.W. Anesthesia Foundation, Inc. v. CommissionerUnited States Tax Court · 1979
- BBS Associates, Inc. v. CommissionerUnited States Tax Court · 1980
- Gladstone Foundation v. CommissionerUnited States Tax Court · 1981
- Prince Corp. v. CommissionerUnited States Tax Court · 1976
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3Cited by13 opinions
- Halliburton Co. v. CommissionerUnited States Tax Court · 1992
- Calvert Anesthesia Assocs.-Pricha Phattiyakul v. CommissionerUnited States Tax Court · 1998
- Stepnowski v. Comm'rUnited States Tax Court · 2005
- Ronald R. Pawlak, P.C. v. CommissionerUnited States Tax Court · 1995
- Simmons v. CommissionerUnited States Tax Court · 1995
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