Peter F. & Maureen L. Speltz - Page 15

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          benefit of a single employee); sec. 1.105-5(a), Income Tax Regs.            
          So long as the participant has notice or knowledge of the plan,             
          there is no requirement that it be in writing or that an                    
          employee’s rights under the plan be enforceable.  See Wigutow v.            
          Commissioner, supra.                                                        
               The daycare accident and health plan is detailed in Mrs.               
          Speltz’s “client data sheet,” which states that the medical                 
          benefits plan would be effective in March 2000, that employees              
          were eligible to receive up to $6,500 a year in reimbursements,             
          and that employees had to work a minimum of 12.5 hours a week to            
          be eligible to receive benefits.  On these facts, we find that              
          the daycare established a proper accident and health plan.                  
          Whether Mr. Speltz Had Notice or Knowledge of the Plan                      
               Respondent also argues that notice or knowledge of the plan            
          was not reasonably available to Mr. Speltz.  We disagree.  Mr.              
          Speltz signed a document indicating that his salary would be in             
          the form of reimbursements for insurance premiums and medical               
          expenses up to $6,500 a year, he credibly testified that he had             
          knowledge of the accident and health plan, and most importantly,            
          Mr. Speltz used the plan.  See id. (a taxpayer’s signing the                
          document declaring the plan is evidence that the taxpayer had               
          knowledge of the plan); see also Charles Schneider & Co. v.                 
          Commissioner, 500 F.2d 148, 155 (8th Cir. 1974) (the Court is the           
          exclusive judge of the credibility of the witnesses in making its           






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