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Appeals Office conference unless and until respondent makes an
offer of such a conference.26
We conclude that petitioners' reading of section 301.7430-
1(e)(2), Proced. & Admin. Regs., is correct. Section
601.106(d)(3), Statement of Procedural Rules, states that with
respect to cases docketed in the Tax Court:
(iii) If the deficiency notice in a case docketed in
the Tax Court was not issued by the Appeals office and no
recommendation for criminal prosecution is pending, the case
will be referred by the district counsel to the Appeals
office for settlement as soon as it is at issue in the Tax
Court. The settlement procedure shall be governed by the
following rules:
(a) The Appeals office will have exclusive
settlement jurisdiction for a period of 4 months over
certain cases docketed in the Tax Court. The 4 month
period will commence at the time Appeals receives the
case from Counsel, which will be after the case is at
issue. Appeals will arrange settlement conferences in
such cases within 45 days of receipt of the case. * * *
[Emphasis added.]
The notice of deficiency in this matter was issued by the
District Director for Jacksonville, Florida. There is no
suggestion that a recommendation for criminal prosecution was
ever pending against petitioners. Accordingly, pursuant to the
procedural rules, respondent's Appeals Office gained settlement
jurisdiction over petitioners' case after it was docketed in
this Court and maintained such jurisdiction for a period of
26
As we have not found any prior cases addressing this issue,
it appears that the correct interpretation of the meaning of the
regulation is one of first impression.
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