John F. Romann v. Commissioner

111 T.C. No. 15

UNITED STATES TAX COURT JOHN F. ROMANN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, AND BOARD OF TRUSTEES, MEBA PENSION TRUST, Respondents Docket No. 8842-96R. Filed November 4, 1998. The MEBA Plan, a collectively bargained, multiemployer pension plan, provided notice in an employee publication that the MEBA Plan was going to apply to the IRS for an advance determination that it continued to be a tax- qualified pension plan after adoption of certain plan amendments. P, a retiree receiving a pension under the MEBA Plan, received this notice and wrote to the IRS asserting…