Calvert Anesthesia Associates-Pricha Phattiyakul, M.D., P.A. v. Commissioner

110 T.C. No. 22

UNITED STATES TAX COURT CALVERT ANESTHESIA ASSOCIATES-PRICHA PHATTIYAKUL, M.D. P.A., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18856-97R. Filed April 27, 1998. 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…