Calvert Anesthesia Associates-Pricha Phattiyakul, M.D., P.A. - Page 1

                                   110 T.C. No. 22                                    

                               UNITED STATES TAX COURT                                

                         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            

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