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Petitioner commented to the District Director that he was
unhappy with the plan, that he did not vote for the plan, and
that it was not in his best interest. Petitioner did not note in
the comment that he was dissatisfied with the form of notice he
received about the pending application for determination. The
IRS issued a favorable determination letter on May 5, 1998,
finding that the MAIL Plan satisfied the requirements for a
qualified tax-exempt retirement plan.
Petitioner filed a pleading on August 3, 1998, which the
Court filed as a petition for declaratory judgment. Pursuant to
the order of the Court dated October 16, 1998, petitioner filed
on November 17, 1998, a pleading which was filed by the Court as
an amended petition. In his pleadings, petitioner requested that
the MAIL Plan be disqualified under section 401 and thus not be
exempt from tax under section 501. Petitioner also requested
that the plan be terminated. When the petition for declaratory
judgment was filed, the address of the board of trustees of the
MAIL Plan was in Houston, Texas.
Respondent subsequently filed a motion to dismiss for lack
of jurisdiction on the grounds that petitioner is not an
interested party and that there is no actual controversy
involving the qualification of the plan.
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