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provisions do not; and (3) declaratory judgment proceedings are
generally based on the administrative record, Rule 217(a), while
a proceeding under section 7436 is de novo. H. Rept. 105-148,
supra at 640; S. Rept. 105-33, supra at 304.
Petitioner also points out that we may not know the identity
of all taxpayers affected by our decision in a declaratory
judgment case. For example, when we decide that an organization
does not qualify under section 501(c)(3), many taxpayers who have
made contributions to the organization and are affected by the
decision are unknown to the Court. Petitioner contends that this
shows that cases arising under section 7436 are unlike
declaratory judgment cases because we know the identity of the
taxpayer in a case brought under section 7436.
In response, respondent points out that section 7436 and the
declaratory judgment provisions are similar in that, for example,
(1) our jurisdiction in a case brought under section 7436 and in
a declaratory judgment case is triggered by respondent's issuance
of a notice of determination, see secs. 7428(a)(1), 7476(a)(1),
7477(a), 7478(a)(1), 7479(a); (2) section 7436 and the
declaratory judgment provisions have as subsection (a) "Creation
of remedy" and as subsection (b) "Limitations"; (3) section 7436
and the declaratory judgment provisions specifically require an
actual controversy involving a determination by the Secretary;
(4) section 7436 and the declaratory relief provisions include
"Petitioner" as subsection (b)(1) and have a subsection which
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