Rule 211. Commencement of Action for Declaratory Judgment
(a)
Commencement of Action:
An action for declaratory judgment shall be commenced by filing a petition with the Court. See Rule
22, relating to the place and manner of filing the petition, and Rule
32, relating to form of pleadings.
(b)
Content of Petition:
Every petition shall be entitled “Petition for Declaratory Judgment (Retirement Plan)”, “Petition for Declaratory Judgment (Gift Valuation)”, “Petition for Declaratory Judgment (Governmental Obligation)”, “Petition for Declaratory Judgment (Estate Tax Installment Payment)”, or “Petition for Declaratory Judgment (Exempt Organization)”, as the case may be. Each such petition shall contain the allegations described in paragraph (c), (d), (e), (f), or (g) of this Rule. A claim for reasonable litigation or administrative costs shall not be included in the petition in a declaratory judgment action. For the requirements as to claims for reasonable litigation or administrative costs, see Rule
231.
(c)
Petition in Retirement Plan Action:
The petition in a retirement plan action shall contain:
(1)
All Petitions:
All petitions in retirement plan actions shall contain the following:
(2)
Employer Petitions:
In addition to including the information described in paragraph (c)(1) of this Rule, a petition filed by an employer shall also contain:
(A)
A separate numbered paragraph stating that the employer has complied with the requirements of the regulations issued under Code section
7476
(b)(2) with respect to notice to other interested parties;
(B)
A separate numbered paragraph stating that the employer has exhausted the employer’s administrative remedies within the Internal Revenue Service;
(C)
A separate numbered paragraph stating that the retirement plan has been put into effect in accordance with Code section
7476
(b)(4);
(D)
Where the Commissioner has issued a notice of determination that the retirement plan does not qualify—
(3)
Petitions Filed by Plan Administrators:
In addition to including the information specified in paragraph (c)(1) of this Rule, a petition filed by a plan administrator shall contain:
(4)
Employee Petitions:
In addition to including the information specified in paragraph (c)(1) of this Rule, a petition filed by an employee shall also contain:
(A)
A separate numbered paragraph setting forth a statement that the employee has qualified as an interested party in accordance with the regulations issued under Code section
7476
(b)(1);
(B)
In separate numbered paragraphs, the statements described in subparagraph (2)(B) and (C) of paragraph (c) of this Rule;
(C)
Where the Commissioner has issued a notice of determination that the retirement plan does not qualify, a copy of such notice of determination, and in separate numbered paragraphs, the statements described in subparagraph (2)(D)(i), (iii), and (iv) of paragraph (c) of this Rule,
(D)
Where the Commissioner has issued a notice of determination that a retirement plan does qualify, a copy of such notice of determination, and in separate numbered paragraphs, the date of such notice of determination, and a clear and concise statement of each ground, set forth in a separate lettered subparagraph, upon which the employee relies to assert that such plan does not qualify and the facts to support each ground;
(E)
Where the Commissioner has not issued a notice of determination with respect to the qualification of the retirement plan, a statement, in a separate numbered paragraph, as to whether the retirement plan qualifies—
(i)
if the employee alleges that the retirement plan does qualify, such paragraph shall also include the statements described in paragraph (c)(2)(E) of this Rule, or
(ii)
if the employee alleges that the retirement plan does not qualify, in addition to the statements described in paragraph (c)(2)(E) of this Rule, such paragraph shall also include a clear and concise statement of each ground, in a separate lettered subparagraph, upon which the employee relies to support the allegation that such plan does not qualify and the facts relied upon to support each ground; and
(5)
Petitions Filed by the Pension Benefit Guaranty Corporation:
In addition to including the information specified in paragraph (c)(1) of this Rule, a petition filed by the Pension Benefit Guaranty Corporation shall also contain in separate numbered paragraphs the statements described in paragraph (c)(4)(B), (C), (D), (E), and (F) of this Rule.
(d)
Petition in Gift Valuation Action:
The petition in a gift valuation action shall contain:
(1)
The petitioner’s name, legal residence, mailing address, and identification number (e.g., Social Security number or employer identification number);
(3)
A statement that the petitioner has exhausted all administrative remedies within the Internal Revenue Service;
(e)
Petition in Governmental Obligation Action:
The petition in a governmental obligation action shall contain:
(2)
The office of the Internal Revenue Service with which the request for determination was filed and the date of such filing;
(3)
A statement that the petitioner is a prospective issuer of governmental obligations described in Code section
103
(a) which has adopted an appropriate resolution in accordance with State or local law authorizing the issuance of such obligations;
(5)
Where the Commissioner has issued a determination—
(f)
Petition in Estate Tax Installment Payment Action:
The petition in an estate tax installment payment action shall contain:
(1)
All Petitions:
(B)
The decedent’s name, legal residence at the date of death, and identification number (e.g., Social Security number or employer identification number) and the jurisdiction in which the estate was admitted to probate;
(C)
The office of the Internal Revenue Service with which the request for determination, if any, was filed and the date of such filing; and
(D)
A statement that the petitioner has exhausted all available administrative remedies within the Internal Revenue Service;
(E)
Where the Commissioner has issued a determination either that the estate may not make the election under Code section
6166 or that the extension of time for payment of tax provided in Code section
6166 has ceased to apply with respect to the estate—
(F)
Where the Commissioner has not issued a notice of determination as to the initial or continuing eligibility of the estate with respect to installment payments under Code section
6166, separate numbered paragraphs stating that—
(2)
Petitions Filed by Executors:
In addition to including the information specified in paragraph (f)(1) of this Rule, a petition filed by an estate’s executor shall contain a separate numbered paragraph stating that the petition has been filed on behalf of an executor.
(3)
Petitions Filed by Persons Who Have Assumed an Obligation To Make Payments Under Code Section
6166:
In addition to including the information specified in paragraph (f)(1) of this Rule, a petition filed by a person, or persons, who has, or have, assumed an obligation to make payments under Code section
6166 with respect to an estate shall also contain:
(A)
A separate numbered paragraph stating that the person, or persons, has, or have, assumed an obligation to make payments under Code section
6166 with respect to the estate; and
(g)
Petition in Exempt Organization Action:
The petition in an exempt organization action shall contain:
(2)
The date upon which the request for determination, if any, was mailed to the Internal Revenue Service, and the office to which it was mailed;
(3)
A statement that the petitioner is an exempt organization or a private foundation or a private operating foundation, as the case may be, the qualification or classification of which is at issue;
(4)
A statement that the petitioner has exhausted its administrative remedies within the Internal Revenue Service;
(5)
Where the Commissioner has issued a determination—