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FLYNN v. C.I.R.

No. 00-1457.

269 F.3d 1064 (2001)

John J. FLYNN and J. H. Thomas, Appellants. v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Appellee.

United States Court of Appeals, District of Columbia Circuit.

Decided October 30, 2001.

Attorney(s) appearing for the Case

Michael S. Gordon argued the cause and filed the briefs for appellants.

Steven W. Parks, Attorney, United States Department of Justice, argued the cause for appellee. With him on the brief was Kenneth L. Greene, Attorney. Ann W. Muoio, Attorney, entered an appearance.

Before: EDWARDS, ROGERS, and TATEL, Circuit Judges.

Opinion for the Court filed by Circuit Judge HARRY T. EDWARDS.

HARRY T. EDWARDS, Circuit Judge:

Section 7476 of the Internal Revenue Code ("I.R.C.") allows certain qualified employees to bring an action in the Tax Court for a declaratory judgment to challenge a determination that their employers' retirement plan qualifies for favorable tax treatment. I.R.C. § 7476 (1994). Pursuant to the statute's express delegation of authority, the Secretary of the...

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