- 2 -
assets, and was less than $2 million each with respect
to Ps on the date their petition was filed.
3. Held, further, Ps' failure to request an Appeals
Office conference did not constitute a "[refusal] * * *
to participate in an Appeals office conference" within the
meaning of sec. 301.7430-1(e)(2)(ii), Proced. & Admin.
Regs., and, because no 30-day letter was issued to
Ps prior to the mailing of their notice of deficiency,
Ps are deemed to have per se exhausted their
administrative remedies for purposes of sec.
7430(b)(1).
4. Held, further, Ps have not unreasonably
protracted the proceedings within the meaning of sec.
7430(b)(4).
5. Held, further, the amount sought by Ps for
litigation costs in this matter is not reasonable and
must be adjusted to comport with the record.
Neal J. Block and Maura Ann McBreen, for petitioners.
Gregory J. Stull, for respondent.
OPINION
DAWSON, Judge: This case was assigned to Special Trial
Judge John F. Dean pursuant to the provisions of section
7443A(b)(4) and Rules 180, 181, and 183.1 The Court agrees with
and adopts the Special Trial Judge's opinion, which is set forth
below.
1
Unless otherwise indicated, all section references are to
the Internal Revenue Code. All Rule references are to the Tax
Court Rules of Practice and Procedure.
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