-3-
behalf of all the parties under Rule 217(b)(1).2 The
administrative record as so filed and certified is incorporated
herein by this reference; statements as to facts represented
therein are assumed to be true for purposes of the motion to
dismiss. Additional facts, for purposes of this motion, have
been found on the basis of petitioner’s admissions.
When the petition for declaratory judgment was filed, the
address of the Board of Trustees of the MEBA Pension Trust,
hereinafter sometimes referred to as the Board, was in Baltimore,
Maryland.
Procedure
On March 24, 1995, the Board formally asked the Baltimore,
Md., District Director of the IRS (hereafter sometimes referred
to as the District Director) to issue a favorable determination
letter that the MEBA Plan would remain tax-qualified upon
adoption of certain amendments. The Board had already issued a
Notice to Interested Parties that it intended to file for such an
advance determination. This notice was printed in the
March/April 1995 issue of Marine Officer, a newspaper which is
published by the Marine Engineers’ Beneficial Association (AFL-
CIO) and distributed to members and pensioners. On March 12,
1995, petitioner wrote to the District Director with comments
regarding the continuing tax-qualified status for the MEBA Plan.
2 Unless indicated otherwise, all Rule references are to
the Tax Court Rules of Practice and Procedure.
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