- 40 -
4 months. Contrary to the language of section
601.106(d)(3)(iii)(a), Statement of Procedural Rules, however,
Appeals in this case did not arrange a settlement conference
within 45 days of receipt of petitioners' case. Petitioners
could not, therefore, have refused to participate in an Appeals
Office conference, as none was ever offered.
We note that when a 30-day letter has been issued, the
procedural rules provide that, in general, the taxpayer is
entitled, as a matter of right, to an Appeals Office conference.
See sec. 601.106(b), Statement of Procedural Rules. No such
right exists, however, once the taxpayer's case is docketed in
the Tax Court. Furthermore, once the case is docketed, there is
no provision in the procedural rules for a taxpayer request for
an Appeals Office conference.
Based on the foregoing, we find that petitioners have
exhausted their administrative remedies within the meaning of
section 7430 and the regulations thereunder.
4. Whether Petitioners Unreasonably Protracted the
Proceedings
Based upon the record, we find that petitioners did not
protract the proceedings.
5. Whether the Fees Sought in This Matter Are Reasonable
As discussed below, we find that the amount sought by
petitioners in this matter for litigation costs is not reasonable
and must be adjusted to comport with the record.
Page: Previous 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 NextLast modified: May 25, 2011