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person who fits within a category listed in that paragraph. The
only category that petitioner claims to fit within is--
an employee who has qualified under regulations
prescribed by the Secretary as an interested party for
purposes of pursing administrative remedies within the
Internal Revenue Service * * *.
Petitioner cannot fit within that category, and thus cannot bring
the instant proceeding, unless he qualifies under the applicable
regulations.
Petitioner claims that he qualifies under section 1.7476-
1(b)(4), Income Tax Regs. This regulation provides only one
category of persons who are interested parties--
all present employees covered by a collective-bargaining
agreement pursuant to which the plan is maintained * * *.
Because this regulation does not provide any other category of
persons who are interested parties,10 it follows that interested
parties under paragraph (b)(4) of the regulation must be “present
employees covered by a collective-bargaining agreement pursuant
to which the plan is maintained”.
Petitioner’s contention in paragraphs 19(a) and (b) does not
specifically call for invalidation of the regulation, or judicial
rewriting of the regulation, but rather appears to be a plea that
retired employees should have some special status that would
entitle them to interested party status.
10 Sec. 1.7476-1(b)(6), Income Tax Regs., provides a
series of exceptions; however, none of these exceptions applies
to paragraph (b)(4) of the regulation.
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