All section references are to the Internal Revenue Code in
effect for the years in issue, unless otherwise indicated, and
all Rule references are to the Tax Court Rules of Practice and
Procedure. References to section 7430 are to that section as
amended by section 1551 of the Tax Reform Act of 1986, Pub. L.
99-514, 100 Stat. 2085, 2752 (effective for proceedings commenced
after Dec. 31, 1985). Section 7430 was amended most recently by
the Taxpayer Bill of Rights 2, Pub. L. 104-168, secs. 701-704,
110 Stat. 1452, 1463-1464 (1996), applicable to proceedings
commenced after July 30, 1996. The parties do not dispute that
this proceeding was commenced before July 30, 1996.
We decide petitioner's motion on the basis of the motion,
memoranda of law, and affidavits submitted by the parties.
Neither party requested a hearing, and we conclude that a hearing
is not necessary. Rule 232(a)(3).
We first address whether petitioner exhausted the
administrative remedies available to her within the Internal
Revenue Service (IRS) as required by section 7430(b)(1).
Respondent contends that petitioner failed to exhaust her
administrative remedies because she never requested an Appeals
conference after respondent issued a 30-day letter on October 6,
1984. Petitioner does not dispute that respondent issued a 30-
day letter. Petitioner makes no argument that the 30-day letter
was never received either by her, Gerald, or their
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