SECTION 20. 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 20.02, 20.03, 20.04, or 20.05 subject, however, to sections 20.06 and 20.07. 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 20.05 or 20.08 applies.

Steps for exhausting .02 In the case of an applicant, with respect to any matter relating to the qualification of administrative remedies a plan, the steps referred to in section 20.01 are:

(1) Filing a completed application with the Ohio 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.

1998–1 I.R.B. 215 January 5, 1998

Applicant’s request for .03 Consideration of relief under § 7805(b) will be included as one of the applicant’s 7805(b) relief 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. 98-5).

Interested parties .04 In the case of an interested party or the PBGC, the steps referred to in section 20.01 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 17.01(2) 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 17.01(3) and, if the Department of Labor declines to comment, submitting the comment in accordance with section 17.01(4) above, so that it may be considered by the Service through the administrative process.

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

(1) The completion of those steps applicable to each as set forth in sections 20.01, 20.02, 20.03 or 20.04, 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 20.02 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 20.02(3) will not be considered completed until the Service has had a reasonable time to act upon the appeal.

Service must act on .07 Where the applicant has requested the key district director to seek technical advice § 7805(b) request on the applicability of § 7805(b) relief, the applicant’s administrative remedies will not be considered exhausted until the national office has had a reasonable time to act upon the request for technical advice.

Effect of technical advice request .08 The step described in section 20.02(3) will not be available or necessary with respect to any issue on which technical advice has been obtained from the national office.