-19- 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 hePage: Previous 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Next
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