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On October 6, 1995, the District Director wrote to
petitioner acknowledging receipt of petitioner’s March 12 letter.
The October 6 letter states in part: “We have received your
comments as an interested party in regard to the Application for
Determination submitted on behalf of [The MEBA Plan].”
On February 12, 1996, the District Director wrote to the
Board that the District Director had (1) received comments from
interested parties about the plan’s tax-qualified status and that
these comments did not have an adverse effect on the plan’s
qualification and (2) made a favorable determination as to the
qualification of the MEBA Plan.
Also by letter dated February 12, 1996, the District
Director wrote to petitioner of the District Director’s favorable
determination regarding the MEBA Plan’s qualification. This
letter states: “Interested parties who make comments on a
determination letter request may petition the U.S. Tax Court for
a declaratory judgment regarding the determination if they
disagree with the determination.”
On May 6, 1996, petitioner filed a petition with this Court
asking for a declaratory judgment under section 7476 that the
MEBA Plan as amended does not meet the requirements of section
401(a).
After petitioner filed an amended petition, respondent
Commissioner filed a motion pursuant to Rule 215(a)(2) to join
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