National Paralegal Inst. Coalition - Page 1

                                  T.C. Memo. 2005-293                                   

                                UNITED STATES TAX COURT                                 

                  NATIONAL PARALEGAL INST. COALITION, Petitioner v.                     
                     COMMISSIONER OF INTERNAL REVENUE, Respondent                       

          Docket No. 22543-04X.            Filed December 22, 2005.                     

                    P, a nonprofit corporation, filed two successive                    
               applications with R for a determination of tax exempt                    
               status, Form 1023, Application for Recognition of                        
               Exemption under Section 501(c)(3) and Form 1024,                         
               Application for Recognition of Exemption under Section                   
               501(a).  P seeks declaratory relief as to its                            
               qualification for exemption based upon R’s failure to                    
               make a determination.                                                    
                    Held:  P failed to exhaust its administrative                       
               remedies, a jurisdictional prerequisite to declaratory                   
               proceedings in the Tax Court relating to the status of                   
               an organization under sec. 501(c)(3), I.R.C., as                         
               required by sec. 7428, I.R.C.  Therefore, jurisdiction                   
               of this Court is not available.                                          

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