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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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