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petitioner and her representatives originally come forward at the
administrative Appeals conference, offered in May 1992, with the
relevant facts to demonstrate that she had not filed joint
returns for the years in issue, we have every reason to believe
that her case could have been resolved without the need for this
litigation.16
We hold that petitioner did not exhaust her administrative
remedies, since she failed to request an Appeals office
conference which was offered by respondent in the 30-day letter.
Kenlin Indus., Inc. v. United States, 927 F.2d 782, 788 (4th Cir.
1991); see also Minahan v. Commissioner, 88 T.C. 492, 508 (1987).
Therefore, petitioner is not entitled to an award of reasonable
litigation costs. As a result of our disposition, we express no
opinion as to whether any of the remaining requirements of
section 7430 have been satisfied.
An appropriate order
will be issued.
16Even an Appeals conference regarding petitioner's initial
position that she was an innocent spouse would have had to
explore the issues of whether the 1985, 1986, and 1987 returns
were joint returns, petitioner's involvement in their
preparation, and her involvement in and knowledge of the
underlying transactions.
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