111 T.C. No. 15
UNITED STATES TAX COURT
JOHN F. ROMANN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, AND BOARD OF TRUSTEES, MEBA
PENSION TRUST, Respondents
Docket No. 8842-96R. Filed November 4, 1998.
The MEBA Plan, a collectively bargained, multiemployer
pension plan, provided notice in an employee publication
that the MEBA Plan was going to apply to the IRS for an
advance determination that it continued to be a tax-
qualified pension plan after adoption of certain plan
amendments. P, a retiree receiving a pension under the MEBA
Plan, received this notice and wrote to the IRS asserting
that the MEBA Plan, after incorporation of the amendments,
no longer would be tax-qualified. The IRS issued a
favorable determination letter to the MEBA Plan. P filed a
petition for declaratory judgment under sec. 7476, I.R.C.
1986. Respondent Commissioner moved under Rule 215(a)(2),
Tax Court Rules of Practice and Procedure, that the Board of
Trustees of the MEBA Pension Trust (the Board) be joined as
a party to this action. We granted that motion and the
Board was joined as a party to this action. After the case
was submitted for decision on the administrative record,
respondent Commissioner filed a motion to dismiss for lack
of jurisdiction, asserting that P was not entitled to file
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