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prescribed in section 7476(b)(5).1 Petitioner objects thereto.
Petitioner alleges that a letter he wrote to the Internal Revenue
Service should be considered his petition to this Court, and, if
it is not, that equitable considerations support denying
respondent's motion.
Background
Linscott, Haylett, Wimmer & Wheat, P.C. (the Company),
maintains a profit-sharing plan named the Linscott, Haylett,
Wimmer & Wheat, P.C. 401(k) Profit Sharing Plan (the Plan).
On May 13, 1997, the District Director of the Midstates Key
District of the Internal Revenue Service (the District Director)
issued the Company a final determination letter stating that the
Company's "termination of * * * [the Plan] did not adversely
affect its qualification for Federal tax purposes." The letter
also reminded the Company about certain filing obligations that
it had in connection with the Plan and listed the name, address,
and phone number of a person to contact for information
concerning the letter.
The District Director mailed a copy of the final
determination letter to petitioner on the same day. Enclosed
with this copy was another letter from the District Director
stating in relevant part:
1 Section references are to the applicable provisions of the
Internal Revenue Code.
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Last modified: May 25, 2011