- 11 - initial or continuing qualification of a retirement plan under section 401(a), properly applied the law to the facts presented in the request for such determination. Thompson v. Commissioner, 71 T.C. 32, 36-37 (1978); see H. Rept. 93-807, at 108 (1974), 1974-3 C.B. (Supp.) 236, 343; S. Rept. 93-383, at 114 (1973), 1974-3 C.B. (Supp.) 80, 193; see also Wenzel v. Commissioner, 707 F.2d 694, 696 (2d Cir. 1983), affg. T.C. Memo. 1982-595; McManus v. Commissioner, 93 T.C. 79, 87 (1989). As a preliminary matter, we address petitioner’s contention that the Court should reconsider its Order dated July 15, 2004, and grant petitioner’s Motion for an Order to Calendar for Trial and petitioner’s Motion for Permission for Discovery. Other than making several conclusory statements as to the necessity of “getting the facts”, petitioner has not discussed how discovery and trial will assist the Court in reaching a decision on the question of law that is before it in this case, i.e., whether respondent Commissioner erred in determining that the amendment to the plan’s lump-sum payment option did not violate the anti- cutback rule of section 411(d)(6). Rather, petitioner asserts that Hercules misrepresented to the IRS the effect of the plan amendment. Respondent Commissioner has maintained throughout these proceedings that (1) respondent Commissioner was aware of the amendment to the lump-sum payment option at the time that the favorable determination letter was issued to Hercules and (2) thePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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