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Senate bills. The phrase "after the day after such notice is
mailed" (emphasis added) appears to be unique to section 7476.1
We decline, however, to second guess Congress' use of these words
or to otherwise ignore them. We hold that an employer such as
petitioner has 91 days from the issuance of the final revocation
letter to petition this Court for a declaratory judgment with
respect thereto.
As applied to the facts at hand, section 7476(b)(5) allows
us to make a declaratory judgment as to the status of the Plan
if, and only if, the petition was filed on or before
September 12, 1997 (the 91st day after the letter was issued),
which was not a Saturday, Sunday, or legal holiday in the
District of Columbia.2 Because it was not filed on or before
that date, we hold that we are without jurisdiction and must
dismiss this case.
We have considered all arguments made by the parties in this
matter, and, to the extent not addressed above, find them to be
irrelevant or without merit.
1 We have been unable to find any other section of the Code
that uses this phrase. Other sections of the Code that authorize
this Court to grant a declaratory judgment include secs. 6234,
7428, 7477, 7478, and 7479.
2 Sec. 7503 acts to lengthen the 91 day period of sec.
7476(b)(5) when the 91st day falls on a Saturday, Sunday, or
legal holiday in the District of Columbia.
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