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
CALVERT ANESTHESIA ASSOCIATES-PRICHA PHATTIYAKUL, M.D. P.A., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Calvert Anesthesia Assocs.-Pricha Phattiyakul v. Commissioner
Tax Ct. Dkt. No. 18856-97R
United States Tax Court
110 T.C. 285; 1998 U.S. Tax Ct. LEXIS 23; 110 T.C. No. 22;
April 27, 1998, Filed
An appropriate order will be entered.
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…
2Cases cited10 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
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