-2-
suit under sec. 7476, I.R.C. 1986, because as a retired
participant P did not qualify as an interested party under
sec. 7476(b)(1), I.R.C. 1986.
Held: P, as a retired employee of a collectively
bargained plan, is not an interested party for purposes of
sec. 7476(b)(1), I.R.C. 1986, where the plan amendments do
not result in a plan termination.
John F. Romann, pro se.
Laurence D. Zeigler, for the respondent Commissioner.
Paul A. Green, for the respondent Board of Trustees, MEBA
Pension Trust.
OPINION
CHABOT, Judge: This matter is before the Court on
respondent Commissioner’s motion to dismiss for lack of
jurisdiction. The issue for decision is whether petitioner is an
“interested party” entitled to file a petition for declaratory
judgment pursuant to section 7476(b)(1),1 with respect to the
continuing qualification of the MEBA Pension Trust Regulations
(hereinafter sometime referred to as the MEBA Plan), under
subchapter D of chapter 1, sec. 401-424. MEBA is an acronym for
Marine Engineers’ Beneficial Association.
Background
This case was submitted for decision on the basis of an
administrative record as filed by and appropriately certified on
1 Unless indicated otherwise, all chapter, subchapter,
and section references are to chapters, subchapters, and sections
of the Internal Revenue Code of 1986, as in effect at the time
the petition herein was filed.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011