Calvert Anesthesia Associates-Pricha Phattiyakul, M.D., P.A. - Page 9

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          delegate sends notice to a person of his determination * * * as             
          to the qualification of the plan."  H. Rept. 93-807, supra at               
          109, C.B. (Supp.) at 344.                                                   
               When the bill went to the Senate, the Senate changed the               
          House language to read in relevant part as follows:                         
                    (b)  Time for bringing action.--                                  
                         (1) 90-DAY PERIOD.--* * * an action for                      
                    declaratory judgment under this part must be commenced            
                    within 90 days after the date on which the Secretary or           
                    his delegate sends by certified or registered mail his            
                    determination with respect to the qualification of the            
                    plan to the person requesting such determination.                 
                    [H.R. 2, 93d Cong., 1st Sess. sec. 601(a) (1974).]                
          The report of the Senate Finance Committee stated in relevant               
          part:                                                                       
               the petition to the Tax Court for a declaratory                        
               judgment must be filed within 90 days after the date on                
               which the Commissioner sends by certified or registered                
               mail his final determination in response to an employer                
               or trustee's request for a determination. * * *                        
               [S. Rept. 93-383 (accompanying S. 1179), at 116 (1973),                
               1974-3 C.B. (Supp.) 80, 195.]                                          
               The bill was altered in conference, so that instead of a               
          90-day filing period, section 7476(b)(5) requires that a petition           
          be filed "before the ninety-first day after the day after such              
          notice is mailed".  (Emphasis added.)  The conference report does           
          not explain the change to this 91-day period.  See H. Conf. Rept.           
          93-1280, at 331-332 (1974), 1974-3 C.B. 415, 492-493.  In the               
          absence of such an explanation, we do not know why the statute as           
          enacted contains language different from that in the House and              





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