- 53 -
“declaration” rather than a “determination”, majority op. p. 12
note 7, the House report explaining section 7476 describes the
provision in part as follows:
The Court is to base its determination upon the reasons
provided by the Internal Revenue Service in its notice
to the party making the request for a determination, or
based upon any new matter which the Service may wish to
introduce at the time of the trial.[10] The Tax Court
judgment, however, is to be based upon a
redetermination of the Internal Revenue Service’s
determination and not on a general examination of the
provisions of the plan or related trust. * * *
* * * * * * *
* * * In order to provide the Court with flexibility in
carrying out this provision, the bill authorizes the
Chief Judge of the Tax Court to assign the
Commissioners of the Tax Court to hear and make
determinations with respect to petitions for a
declaratory judgment, subject to such conditions and
review as the Court may provide.
H. Rept. 93-779 at 107, 108 (1974), 1974-3 C.B. 244, 350, 351
(emphasis added); see also S. Rept. 93-383 at 114, 115 (1974),
1974-3 C.B. (Supp.) 80, 193, 194 (similar). Similar language
appears in committee reports describing section 7428 (declaratory
judgments relating to section 501(c)(3) status) and former
section 7477 (declaratory judgments relating to section 367
transfers). See H. Rept. 94-658 at 244, 245, 285, 288 (1975),
1976-3 C.B. (Vol. 2) 695, 936, 937, 977, 980; S. Rept. 94-938 at
10 “In raising new matters in a declaratory judgment
proceeding under section 7476, the matters are to be based on
information contained in the administrative record, not on facts
gathered after the administrative record has closed.”
Halliburton Co. v. Commissioner, T.C. Memo. 1992-533.
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