
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7476]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                    CHAPTER 76--JUDICIAL PROCEEDINGS
 
                       Subchapter C--The Tax Court
 
                     PART IV--DECLARATORY JUDGMENTS
 
Sec. 7476. Declaratory judgments relating to qualification of 
        certain retirement plans
        

(a) Creation of remedy

    In a case of actual controversy involving--
        (1) a determination by the Secretary with respect to the initial 
    qualification or continuing qualification of a retirement plan under 
    subchapter D of chapter 1, or
        (2) a failure by the Secretary to make a determination with 
    respect to--
            (A) such initial qualification, or
            (B) such continuing qualification if the controversy arises 
        from a plan amendment or plan termination,

upon the filing of an appropriate pleading, the Tax Court may make a 
declaration with respect to such initial qualification or continuing 
qualification. Any such declaration shall have the force and effect of a 
decision of the Tax Court and shall be reviewable as such. For purposes 
of this section, a determination with respect to a continuing 
qualification includes any revocation of or other change in a 
qualification.

(b) Limitations

                           (1) Petitioner

        A pleading may be filed under this section only by a petitioner 
    who is the employer, the plan administrator, an employee who has 
    qualified under regulations prescribed by the Secretary as an 
    interested party for purposes of pursuing administrative remedies 
    within the Internal Revenue Service, or the Pension Benefit Guaranty 
    Corporation.

                             (2) Notice

        For purposes of this section, the filing of a pleading by any 
    petitioner may be held by the Tax Court to be premature, unless the 
    petitioner establishes to the satisfaction of the court that he has 
    complied with the requirements prescribed by regulations of the 
    Secretary with respect to notice to other interested parties of the 
    filing of the request for a determination referred to in subsection 
    (a).

              (3) Exhaustion of administrative remedies

        The Tax Court shall not issue a declaratory judgment or decree 
    under this section in any proceeding unless it determines that the 
    petitioner has exhausted administrative remedies available to him 
    within the Internal Revenue Service. A petitioner shall not be 
    deemed to have exhausted his administrative remedies with respect to 
    a failure by the Secretary to make a determination with respect to 
    initial qualification or continuing qualification of a retirement 
    plan before the expiration of 270 days after the request for such 
    determination was made.

                      (4) Plan put into effect

        No proceeding may be maintained under this section unless the 
    plan (and, in the case of a controversy involving the continuing 
    qualification of the plan because of an amendment to the plan, the 
    amendment) with respect to which a decision of the Tax Court is 
    sought has been put into effect before the filing of the pleading. A 
    plan or amendment shall not be treated as not being in effect merely 
    because under the plan the funds contributed to the plan may be 
    refunded if the plan (or the plan as so amended) is found to be not 
    qualified.

                    (5) Time for bringing action

        If the Secretary sends by certified or registered mail notice of 
    his determination with respect to the qualification of the plan to 
    the persons referred to in paragraph (1) (or, in the case of 
    employees referred to in paragraph (1), to any individual designated 
    under regulations prescribed by the Secretary as a representative of 
    such employee), no proceeding may be initiated under this section by 
    any person unless the pleading is filed before the ninety-first day 
    after the day after such notice is mailed to such person (or to his 
    designated representative, in the case of an employee).

(c) Retirement plan

    For purposes of this section, the term ``retirement plan'' means--
        (1) a pension, profit-sharing, or stock bonus plan described in 
    section 401(a) or a trust which is part of such a plan, or
        (2) an annuity plan described in section 403(a).

(d) Cross reference

            For provisions concerning intervention by Pension Benefit 
        Guaranty Corporation and Secretary of Labor in actions brought 
        under this section and right of Pension Benefit Guaranty 
        Corporation to bring action, see section 3001(c) of subtitle A 
        of title III of the Employee Retirement Income Security Act of 
        1974.

(Added Pub. L. 93-406, title II, Sec. 1041(a), Sept. 2, 1974, 88 Stat. 
949; amended Pub. L. 94-455, title X, Sec. 1042(d)(2)(C), title XIII, 
Sec. 1306(b)(3), title XIX, Secs. 1906(a)(48), (b)(13)(A), Oct. 4, 1976, 
90 Stat. 1639, 1719, 1831, 1834; Pub. L. 95-600, title III, 
Sec. 336(b)(2)(A), title VII, Sec. 701(dd)(1), Nov. 6, 1978, 92 Stat. 
2842, 2924; Pub. L. 98-369, div. A, title IV, Sec. 491(d)(52), July 18, 
1984, 98 Stat. 852; Pub. L. 99-514, title XVIII, Sec. 1899A(59), Oct. 
22, 1986, 100 Stat. 2962.)

                       References in Text

    Section 3001(c) of subtitle A of title III of the Employee 
Retirement Income Security Act of 1974, referred to in subsec. (d), is 
classified to section 1201(c) of Title 29, Labor.


                               Amendments

    1986--Subsec. (c). Pub. L. 99-514 substituted ``plan, or'' for 
``plan,, or''.
    1984--Subsec. (c)(3). Pub. L. 98-369 struck out par. (3) which 
included a bond purchase plan described in section 405(a) within the 
term ``retirement plan''.
    1978--Subsec. (a). Pub. L. 95-600, Sec. 701(dd)(1), inserted 
provision relating to revocation of qualification.
    Subsecs. (c) to (e). Pub. L. 95-600, Sec. 336(b)(2)(A), redesignated 
subsecs. (d) and (e) as (c) and (d), respectively. Former subsec. (c), 
which authorized the chief judge to assign proceedings under this 
section or section 7428 to be heard by the commissioners of the court, 
was struck out.
    1976--Pub. L. 94-455, Sec. 1042(d)(2)(C), inserted ``relating to 
qualification of certain retirement plans'' after ``Declaratory 
judgments'' in section catchline.
    Subsec. (a). Pub. L. 94-455, Secs. 1906(a)(48), (b)(13)(A), struck 
out ``or his delegate'' after ``Secretary'' wherever appearing, and 
``United States'' after ``appropriate pleading, the'' in provisions 
following par. (2).
    Subsec. (b). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out in 
pars. (1) to (3) and (5), ``or his delegate'' after ``Secretary'' 
wherever appearing.
    Subsec. (c). Pub. L. 94-455, Sec. 1306(b)(3), substituted ``this 
section or section 7428'' for ``this section''.


                    Effective Date of 1984 Amendment

    Amendment by Pub. L. 98-369 applicable to obligations issued after 
Dec. 31, 1983, see section 491(f)(1) of Pub. L. 98-369, set out as a 
note under section 62 of this title.


                    Effective Date of 1978 Amendment

    Amendment by section 336(b)(2)(A) of Pub. L. 95-600 applicable to 
requests for determinations made after Dec. 31, 1978, see section 336(d) 
of Pub. L. 95-600, set out as an Effective Date note under section 7478 
of this title.
    Section 701(dd)(3) of Pub. L. 95-600, as amended by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ``The amendments 
made by paragraphs (1) and (2) [amending this section and section 7428 
of this title] shall take effect as if included in section 7476 or 7428 
of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as the case 
may be) at the respective times such sections were added to such Code.''


                    Effective Date of 1976 Amendment

    Amendment by section 1042(d)(2)(C) of Pub. L. 94-455 applicable to 
pleadings filed with the Tax Court after Oct. 4, 1976, but only with 
respect to transfers beginning after Oct. 9, 1975, see section 
1042(e)(1) of Pub. L. 94-455, set out as a note under section 367 of 
this title.
    Amendment by section 1306(b)(3) of Pub. L. 94-455 applicable with 
respect to pleadings filed with the United States Tax Court, the 
district court of the United States for the District of Columbia, or the 
United States Court of Claims more than 6 months after Oct. 4, 1976 but 
only with respect to determinations (or requests for determinations) 
made after Jan. 1, 1976, see section 1306(c) of Pub. L. 94-455, set out 
as an Effective Date note under section 7428 of this title.
    Amendment by section 1906(a)(48), (b)(13)(A) of Pub. L. 94-455 
effective on first day of first month which begins more than 90 days 
after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94-455, set out as 
a note under section 6013 of this title.


                             Effective Date

    Section 1041(d) of Pub. L. 93-406 provided that: ``The amendments 
made by this section [enacting this section and amending sections 7451, 
7459, and 7482 of this title] shall apply to pleadings filed more than 1 
year after the date of the enactment of this Act [Sept. 2, 1974].''

                  Section Referred to in Other Sections

    This section is referred to in section 7482 of this title; title 29 
section 1201.
