Calvert Anesthesia Assocs.-Pricha Phattiyakul v. Commissioner
United States Tax Court
R moves to dismiss this case for lack of jurisdiction, alleging that P's petition for declaratory judgment with respect to the status of its profit sharing plan was untimely. P petitioned the Court 94 days after R issued P a final revocation letter with respect to the plan. HELD: Sec. 7476(b)(5), I.R.C., requires that a petition for declaratory judgment be filed before the 91st day after the day after the issuance of a final revocation letter.
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R moves to dismiss this case for lack of jurisdiction, alleging that P's petition for declaratory judgment with respect to the status of its profit sharing plan was untimely. P petitioned the Court 94 days after R issued P a final revocation letter with respect to the plan. HELD: Sec. 7476(b)(5), I.R.C., requires that a petition for declaratory judgment be filed before the 91st day after the day after the issuance of a final revocation letter. Hence, we must dismiss this case for lack of jurisdiction.
1Opinion of the Court
OPINION
Laro, Judge:
Respondent moves the Court to dismiss this case for lack of jurisdiction, alleging that petitioner’s petition for declaratory judgment was not filed within the time prescribed in section 7476. Petitioner objects thereto. Petitioner alleges that the petition was timely, and, even if it was not, that respondent has waived the right to challenge the timeliness of the petition, or, alternatively, that the Court should extend the period of time in which the petition had to be filed. Petitioner alleges that equitable considerations support its position.
We shall grant respondent’s…
2Cases cited9 opinions
- Insurance Corp. of Ireland v. Compagnie Des Bauxites De GuineeSupreme Court of the United States · 1982
- Garcia v. United StatesSupreme Court of the United States · 1985
- Naftel v. CommissionerUnited States Tax Court · 1985
- Ex Parte CollettSupreme Court of the United States · 1949
- Brown v. CommissionerUnited States Tax Court · 1982
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
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- Calvert Anesthesia Associates-Pricha Phattiyakul, M.D., P.A. v. CommissionerUnited States Tax Court · 1998
- Calvert Anesthesia Assocs.-Pricha Phattiyakul v. CommissionerUnited States Tax Court · 1998
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