John F. Romann - Page 14

                                        -14-                                          
          1121 (1980), affd. without published opinion 661 F.2d 913 (3d               
          Cir. 1981).                                                                 
               Secondly, respondent Commissioner acknowledges advising                
          petitioner that petitioner was an interested party, not only                
          during the administrative processing of respondent Board’s                  
          application, but also in the pleadings in the instant case.                 
          Respondent Commissioner maintains that these actions cannot serve           
          to give petitioner interested party status because “The Court’s             
          jurisdiction is statutory and cannot be enlarged by the actions             
          of the parties.”  Petitioner responds as follows:                           
               24.       Admits the fact that Commissioner advised the                
                    petitioner that he was an interested party, entitled to           
                    file a Petition For Declaratory Judgment in the U.S.              
                    Tax Court.  (Administrative Record, Exhibits 4-D, 9-I             
                    and 10-J)                                                         
               25.       Admits that the Court’s jurisdiction is statuatory           
                    [sic], and that the U.S. Supreme Court has power to               
                    prescribe that the statute shall not abridge, enlarge             
                    or modify the substantive right of the petitioner as an           
                    interested party, to appeal the decision of the                   
                    Commissioner who abused discretion in the issuance of a           
                    Favorable Leter [sic] of Determination dated February             
                    12, 1996, to the Board of Trustees, MEBA Pension Trust,           
                    #001, “out of time”, (See Official Court Record,                  
                    Petitioners Opening Brief, Section VIII ARGUMENT, NOTE            
                    11, on pages 78 and 79 at (b)(i)(ii), and “based on               
                    information supplied” (Administrative Record, Exhibit             
                    11-K, para. 1) instead of issuing a “timely” Letter of            
                    Favorable Determination, based upon required                      
                    information supplied for determination of the “Entire             
                    Plan As Amended.  (U.S. Code, Title 28, Rule 2072,                
                    Judiciary & Judicial Procedure).  (Official Court                 
                    Record, Petitioners Opening Brief, Section VIII,                  
                    ARGUMENT at NOTE & NOTE 8, pages 65 through 72).                  
               Respondent is correct that our jurisdiction cannot be                  
          enlarged by agreement of the parties, or waiver, or failure to              




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