§ 7476.
(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.
(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).
(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].)