Michael Alan Jablonski - Page 2

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                    petitioner participated in a retirement plan (the plan).                                                                                               
                    Originally petitioner had the right to withdraw the entire amount                                                                                      
                    of his accrued benefits in one lump sum distribution.  The plan                                                                                        
                    was amended in 1994, retroactive to 1989.  The amendment, inter                                                                                        
                    alia, barred lump sum distributions.  The administrators of the                                                                                        
                    plan sought a determination from respondent that the plan was                                                                                          
                    qualified under section 401.1  Petitioner opposed the amendment                                                                                        
                    and the continuing qualification of the plan.  By letter dated                                                                                         
                    September 19, 1997, respondent issued a favorable determination                                                                                        
                    to the plan, as amended.  Petitioner then filed a petition for                                                                                         
                    declaratory judgment with this Court under section 7476.                                                                                               
                                                                           Discussion                                                                                      
                              The Tax Court's jurisdiction is limited to the extent                                                                                        
                    expressly permitted by statute.  See sec. 7442; Trost v.                                                                                               
                    Commissioner, 95 T.C. 560, 565 (1990).  Section 7476(a)                                                                                                
                    authorizes this Court to determine the outcome of a controversy                                                                                        
                    involving the qualification or continuing qualification of a                                                                                           
                    retirement plan upon the filing of an appropriate pleading.  A                                                                                         
                    petition may be filed only by an employer, the plan                                                                                                    
                    administrator, or an employee who qualifies as "an interested                                                                                          
                    party".  Sec. 7476(b)(1); Rule 211(c)(4)(A).                                                                                                           



                    1         Unless otherwise indicated, all section references are to                                                                                    
                    the Internal Revenue Code, and all Rule references are to the Tax                                                                                      
                    Court Rules of Practice and Procedure.                                                                                                                 




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Last modified: May 25, 2011