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States, 469 U.S. 70, 76 n.3 (1984); see also Ex parte Collett,
337 U.S. 55 (1949); Venture Funding, Ltd. v. Commissioner,
110 T.C. (1998).
The critical language in section 7476(b)(5) is that "no
proceeding may be initiated * * * [in this Court for a
declaratory judgment] unless the pleading is filed before the
ninety-first day after the day after such notice is mailed to
such person". We find this text to be unambiguous. The text
means that a petition for declaratory judgment must be
filed within 90 days of the day following the day that respondent
issued the final revocation letter, or, in other words, no more
than 91 days after the letter was issued.
Although not necessary to our understanding of the text, we
have reviewed the legislative history of section 7476(b)(5) and
conclude that this history does not change our result. When
passed by the House, the House bill read as follows:
(5) Time for bringing action.--If the Secretary
or his delegate sends by certified or registered mail
his determination with respect to the qualification of
the plan to the persons requesting such determination,
no proceeding may be initiated under this section by
any person unless the pleading is filed before the 91st
day after the date such person is notified by the
Internal Revenue Service of such mailing. [H.R. 12855,
93d Cong., 2d Sess. sec. 1041(a) (1974).]
With respect thereto, the underlying report of the House Ways and
Means Committee stated: "No petition to the Tax Court may be
filed after 90 days from the date on which the Secretary or his
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