SECTION 21. EXHAUSTION OF

ADMINISTRATIVE REMEDIES

In general .01 For purposes of § 7476(b)(3), a petitioner shall be deemed to have exhausted the administrative remedies available within the Service upon the completion of the steps described in sections 21.02, 21.03, 21.04, or 21.05 subject, however, to sections 21.06 and 21.07. If applicants, interested parties, or the PBGC do not complete the applicable steps described below, they will not have exhausted their respective available administrative remedies as required by § 7476(b)(3) and will, thus, be precluded from seeking declaratory judgment under § 7476 except to the extent that section 21.05 or 21.08 applies.

Steps for exhausting administrative remedies

Applicant’s request for 7805(b) relief

.02 In the case of an applicant, with respect to any matter relating to the qualification of a plan, the steps referred to in section 21.01 are:

(1) Filing a completed application with the appropriate Key District Director pursuant to this revenue procedure;

(2) Complying with the requirements pertaining to notice to interested parties as set forth in this revenue procedure and § 1.7476-2 of the regulations; and,

(3) Appealing to the Appeals Office pursuant to paragraph 601.201(o)(6) of the Statement of Procedural Rules, in the event a notice of proposed adverse determination is issued by the key district director.

.03 Consideration of relief under § 7805(b) will be included as one of the applicant’s steps in exhausting administrative remedies only if the applicant requests the key district director to seek technical advice from the national office on the applicability of such relief. The applicant’s request must be made in writing according to the procedures for requesting technical advice ( see section 18 of Rev. Proc. 96–5).

Interested parties .04 In the case of an interested party or the PBGC, the steps referred to in section 21.01 are, with respect to any matter relating to the qualification of the plan, submitting to the Key District Director a comment raising such matter in accordance with section 18.01(1) above, or requesting the Department of Labor to submit to the key district director a comment with respect to such matter in accordance with section 18.01(2) and, if the Department of Labor declines to comment, submitting the comment in accordance with section 18.01(3) above, so that it may be considered by the Service through the administrative process.

Deemed exhaustion of administrative remedies

.05 An applicant, an interested party, or the PBGC shall in no event be deemed to have exhausted administrative remedies prior to the earlier of:

(1) The completion of those steps applicable to each as set forth in sections 21.01, 21.02, 21.03 or 21.04, which constitute their administrative remedies; or,

(2) The expiration of the 270-day period described in § 7476(b)(3), which period shall be extended in a case where there has not been a completion of all the steps referred to in section 21.02 and the Service has proceeded with due diligence in processing the application for determination.

Service must act on appeal .06 The step described in section 21.02(3) will not be considered completed until the Service has had a reasonable time to act upon the appeal.

179 Sec.

Service must act on § 7805(b) request

Effect of technical advice request