Glen A. Finnell - Page 3

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               Dear Mr. Finnell:                                                      
                    Thank you for your comments concerning this plan.                 
               Enclosed is a copy of a final determination letter that                
               was issued for this plan.                                              
                    Interested parties who make comments on a                         
               determination letter request may petition the U.S. Tax                 
               Court for a declaratory judgment regarding the                         
               determination if they disagree with the determination.                 
               If you wish to file such a petition, it must be made                   
               before 92 days after the date this letter was mailed to                
               you.                                                                   
               On August 8, 1997, petitioner wrote a letter to the District           
          Director stating that "This letter is to petition the U.S. Tax              
          Court for a declaratory judgment regarding the determination on             
          the Linscott, Haylett, Wimmer & Wheat (LHWW) P.C. 401(k) Profit             
          Sharing Plan, as defined by your letter dated May 13, 1997."  On            
          August 20, 1997, petitioner mailed a letter to the Court stating            
          that "This letter is to petition the U.S. Tax Court for a                   
          declaratory judgment regarding the determination on the Linscott,           
          Haylett, Wimmer & Wheat (LHWW) P.C. 401(k) Profit Sharing Plan."            
          We received petitioner's letter on August 26, 1997, and we filed            
          it as a petition for declaratory judgment as to the status of the           
          Plan.                                                                       
                                     Discussion                                       
               In Calvert Anesthesia Associates-Pricha Phattiyakul, M.D.,             
          P.A. v. Commissioner, 110 T.C.     (1998), we recently held that            
          section 7476(b)(5) requires that a petition for declaratory                 
          judgment be filed with the Court within 91 days of the issuance             





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