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employer could challenge respondent's determination with respect
to the qualification of its employee benefit plan. H. Rept.
93-807, supra at 107, 1974-3 C.B. at 342. Section 7476 provides:
SEC. 7476. DECLARATORY JUDGMENTS
RELATING TO
QUALIFICATION OF CERTAIN
RETIREMENT PLANS.
(a) Creation of Remedy.--In a case of actual
controversy involving--
(1) a determination by the Secretary
with respect to the initial qualification or
continuing qualification of a retirement plan
under subchapter D of chapter 1, * * *
* ** * * * * *
upon the filing of an appropriate pleading,
the Tax Court may make a declaration with
respect to such initial qualification or
continuing qualification. Any such
declaration shall have the force and effect
of a decision of the Tax Court and shall be
reviewable as such. * * *
(b) Limitations.--
(1) Petitioner.--A pleading may be
filed under this section only by a petitioner
who is the employer, the plan administrator,
an employee who has qualified under
regulations prescribed by the Secretary as an
interested party for purposes of pursuing
administrative remedies within the Internal
Revenue Service, or the Pension Benefit
Guaranty Corporation.
* * * * * * *
(5) Time for bringing action.--If the
Secretary sends by certified or registered mail
notice of his determination with respect to the
qualification of the plan to the persons referred
to in paragraph (1) (or, in the case of employees
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