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 day after the issuance of a final
revocation letter. Hence, we must dismiss this case
for lack of jurisdiction.
Mark C. Kopec, Paul W. Madden, and Herman B. Rosenthal, for
petitioner.
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