John F. Romann - Page 2

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               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.                                              




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