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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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Last modified: May 25, 2011