-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