26 U.S.C. § 7476 — Declaratory judgments relating to quali-

Page 3930 TITLE 26—INTERNAL REVENUE CODE § 7476 Tax Court, except that such amount may not ex- ceed $30 per year. (b) Use of fees The fees described in subsection (a) shall be available to the Tax Court to employ inde- pendent counsel to pursue disciplinary matters and to provide services to pro se taxpayers. (Added Pub. L. 99–514, title XV, § 1553(a), Oct. 22, 1986, 100 Stat. 2754; amended Pub. L. 109–280, title VIII, § 860(a), Aug. 17, 2006, 120 Stat. 1020.) Editorial Notes AMENDMENTS 2006—Subsec. (b). Pub. L. 109–280 inserted ‘‘and to pro- vide services to pro se taxpayers’’ before period at end. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2006 AMENDMENT Pub. L. 109–280, title VIII, § 860(b), Aug. 17, 2006, 120 Stat. 1020, provided that: ‘‘The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [Aug. 17, 2006].’’ EFFECTIVE DATE Pub. L. 99–514, title XV, § 1553(c), Oct. 22, 1986, 100 Stat. 2754, provided that: ‘‘The amendments made by this section [enacting this section and amending sec- tions 7472 and 7473 of this title] shall take effect on January 1, 1987.’’ PART IV—DECLARATORY JUDGMENTS Sec. 7476. Declaratory judgments relating to qualifica- tion of certain retirement plans. 7477. Declaratory judgments relating to value of certain gifts. 7478. Declaratory judgments relating to status of certain governmental obligations. 7479. Declaratory judgments relating to eligibility of estate with respect to installment pay- ments under section 6166. Editorial Notes AMENDMENTS 1997—Pub. L. 105–34, title V, §§ 505(b), 506(c)(2), Aug. 5, 1997, 111 Stat. 855, 856, added items 7477 and 7479. 1984—Pub. L. 98–369, div. A, title I, § 131(e)(2)(B), July 18, 1984, 98 Stat. 665, struck out item 7477 ‘‘Declaratory judgments relating to transfers of property from the United States’’. 1978—Pub. L. 95–600, title III, § 336(c)(2), Nov. 6, 1978, 92 Stat. 2842, added item 7478. 1976—Pub. L. 94–455, title X, § 1042(d)(2)(D), (E), Oct. 4, 1976, 90 Stat. 1639, struck out in part heading ‘‘RELAT- ING TO QUALIFICATIONS OF CERTAIN RETIRE- MENT PLANS’’ after ‘‘DECLARATORY JUDG- MENTS’’, inserted ‘‘relating to qualification of certain retirement plans’’ after ‘‘Declaratory judgments’’ in item 7476, and added item 7477. 1974—Pub. L. 93–406, title II, § 1041(a), Sept. 2, 1974, 88 Stat. 949, added part heading and analysis of sections. § 7476. Declaratory judgments relating to quali- fication 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 con- tinuing qualification of a retirement plan under subchapter D of chapter 1, or (2) a failure by the Secretary to make a de- termination 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 quali- fication. 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 peti- tioner establishes to the satisfaction of the court that he has complied with the require- ments prescribed by regulations of the Sec- retary with respect to notice to other inter- ested 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 peti- tioner 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 quali- fication 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 reg- istered mail notice of his determination with respect to the qualification of the plan to the persons referred to in paragraph (1) (or, in the Page 3931 TITLE 26—INTERNAL REVENUE CODE § 7477 case of employees referred to in paragraph (1), to any individual designated under regulations prescribed by the Secretary as a representa- tive of such employee), no proceeding may be initiated under this section by any person un- less the pleading is filed before the ninety-first day after the day after such notice is mailed to such person (or to his designated represent- ative, in the case of an employee). (c) Retirement plan For purposes of this section, the term ‘‘retire- ment 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 Pen- sion 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, § 1041(a), Sept. 2, 1974, 88 Stat. 949; amended Pub. L. 94–455, title X, § 1042(d)(2)(C), title XIII, § 1306(b)(3), title XIX, §§ 1906(a)(48), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1639, 1719, 1831, 1834; Pub. L. 95–600, title III, § 336(b)(2)(A), title VII, § 701(dd)(1), Nov. 6, 1978, 92 Stat. 2842, 2924; Pub. L. 98–369, div. A, title IV, § 491(d)(52), July 18, 1984, 98 Stat. 852; Pub. L. 99–514, title XVIII, § 1899A(59), Oct. 22, 1986, 100 Stat. 2962.) Editorial Notes REFERENCES IN TEXT Section 3001(c) of subtitle A of title III of the Em- ployee Retirement Income Security Act of 1974, re- ferred 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 sec- tion 405(a) within the term ‘‘retirement plan’’. 1978—Subsec. (a). Pub. L. 95–600, § 701(dd)(1), inserted provision relating to revocation of qualification. Subsecs. (c) to (e). Pub. L. 95–600, § 336(b)(2)(A), redes- ignated 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, § 1042(d)(2)(C), inserted ‘‘relating to qualification of certain retirement plans’’ after ‘‘De- claratory judgments’’ in section catchline. Subsec. (a). Pub. L. 94–455, §§ 1906(a)(48), (b)(13)(A), struck out ‘‘or his delegate’’ after ‘‘Secretary’’ wher- ever appearing, and ‘‘United States’’ after ‘‘appropriate pleading, the’’ in provisions following par. (2). Subsec. (b). Pub. L. 94–455, § 1906(b)(13)(A), struck out in pars. (1) to (3) and (5), ‘‘or his delegate’’ after ‘‘Sec- retary’’ wherever appearing. Subsec. (c). Pub. L. 94–455, § 1306(b)(3), substituted ‘‘this section or section 7428’’ for ‘‘this section’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1984 AMENDMENT Amendment by Pub. L. 98–369 applicable to obliga- tions 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. Pub. L. 95–600, title VII, § 701(dd)(3), Nov. 6, 1978, 92 Stat. 2924, as amended by Pub. L. 99–514, § 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 in- cluded 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 begin- ning 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 ap- plicable 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 re- quests 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 be- gins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94–455, set out as a note under sec- tion 6013 of this title. EFFECTIVE DATE Pub. L. 93–406, title X, § 1041(d), Sept. 2, 1974, 88 Stat. 951, provided that: ‘‘The amendments made by this sec- tion [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].’’ § 7477. Declaratory judgments relating to value of certain gifts (a) Creation of remedy In a case of an actual controversy involving a determination by the Secretary of the value of any gift shown on the return of tax imposed by chapter 12 or disclosed on such return or in any statement attached to such return, upon the fil- ing of an appropriate pleading, the Tax Court may make a declaration of the value of such gift. Any such declaration shall have the force and effect of a decision of the Tax Court and shall be reviewable as such. (b) Limitations (1) Petitioner A pleading may be filed under this section only by the donor. (2) Exhaustion of administrative remedies The court shall not issue a declaratory judg- ment or decree under this section in any pro- ceeding unless it determines that the peti- tioner has exhausted all available administra- tive remedies within the Internal Revenue Service. (3) Time for bringing action If the Secretary sends by certified or reg- istered mail notice of his determination as de-