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persons, including an employee who has qualified under
regulations prescribed by the Secretary, are permitted to file a
pleading to initiate a proceeding for such a declaratory
judgment.
The Tax Court is a court of limited jurisdiction, and we may
exercise our jurisdiction only to the extent authorized by
Congress. See Naftel v. Commissioner, 85 T.C. 527, 529 (1985).
The Court's jurisdiction may be challenged by either party, or by
the Court sua sponte, at any stage of the proceedings. See Smith
v. Commissioner, 96 T.C. 10, 13-14 (1991), and cases cited
therein. Petitioners bear the burden of proving that the
jurisdictional requirements of section 7476 have been met. See
Rule 217(c)(1)(A); Halliburton Co. v. Commissioner, 98 T.C. 88,
94 (1992).
Section 1.7476-1(b)(1), Income Tax Regs., provides the
general rule that only present employees qualify as interested
parties for purposes of bringing a declaratory judgment action.
This general rule applies in the case of certain plan amendments.
See Jones v. Commissioner, T.C. Memo. 1980-512, affd. without
published opinion 676 F.2d 710 (9th Cir. 1982); sec. 1.7476-
3(...continued)
Secretary as an interested party for purposes of
pursuing administrative remedies within the
Internal Revenue Service, or the Pension Benefit
Guaranty Corporation.
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