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notification rules for former employees and beneficiaries in
subparagraph (2) thereof.
Based on the foregoing, we conclude that these regulations
distinguish between present employees and former employees as
mutually exclusive categories. As a result, if petitioner’s
status is that he is a former employee, then he would not be a
present employee and, as a result, he would not be an interested
party within the meaning of section 1.7476-1(b)(4), Income Tax
Regs.
Section 1.7476-1(c)(1), Income Tax Regs., provides that the
status of an individual as an interested party is to be
determined as of a date generally during a 6-business-day period
ending on the date that the relevant notice was given to
interested parties. Supra note 6. Under this regulation the
individual applicant is to determine which date during this
period is to be the status determination date.
The parties have not directed our attention to, and we have
not found, anything in the record that shows that the Board has
determined a date, in conformity with section 1.7476-1(c)(1),
Income Tax Regs. Nor does the administrative record show
precisely when the notice was given. However, the administrative
record shows that the notice was given by an announcement
published in the March/April 1995 issue of a publication called
Marine Officer, and we conclude that petitioner must have
received the notice on or before March 12, 1995, the date he
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