John F. Romann - Page 12

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               The statute provides that only certain persons are permitted           
          to file a pleading to initiate a proceeding for such a                      
          declaratory judgment.  Sec. 7476(b)(1).  Petitioner maintains               
          that he is a permissible petitioner because, in the words of                
          section 7476(b)(1), he is “an employee who has qualified under              
          regulations prescribed by the Secretary as an interested party              
          for purposes of pursuing administrative remedies within the                 
          Internal Revenue Service”.                                                  
               Respondent Commissioner contends5 that petitioner does not             
          qualify as an “interested party” because (1) the MEBA Plan is               
          collectively bargained and so the applicable regulation is                  
          section 1.7476-1(b)(4), Income Tax Regs.; (2) this regulation               
          requires an interested party to be a “present” employee, and                
          petitioner had retired and so was not a present employee at the             
          relevant time of determination; and (3) petitioner is not an                
          interested party under any other provision in the regulations.              
               Petitioner responds that he qualifies as an interested party           
          because (1) he is considered retired for pension purposes only;             
          (2) respondent Commissioner misinterprets section 1.7476-1(b)(4),           
          Income Tax Regs.; (3) the Supreme Court’s interpretation of the             
          term “employee” in Robinson v. Shell Oil Co., 519 U.S. 337                  
          (1997), should be applied to section 7476; and (4) in any event             



               5    Respondent Board “concurs in the filing and granting”             
          of respondent Commissioner’s motion to dismiss.                             




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