process leading up to the issuance of the notice of deficiency.
In addition, it was not until the summer of 1993, almost a year
after the Commissioner issued a 30-day letter, that Mrs. Burke
became aware that the IRS was seeking to hold her liable for any
taxes relating to the years in issue. Mrs. Burke did not raise
the issue of whether she had signed the returns until shortly
before trial.
In Burke II, this Court considered Mrs. Burke's motion for
an award of litigation costs and held that Mrs. Burke failed to
exhaust her administrative remedies. The Commissioner issued a
30-day letter on May 15, 1992, which gave the Burkes the
opportunity to request an administrative Appeals conference.
Despite the fact that Mrs. Burke was not involved in the audit
process, we held that Mrs. Burke did not exhaust her
administrative remedies because she failed to request such a
conference as required by section 301.7430-1(b)(1), Proced. &
Admin. Regs.
We see no relevant distinction between petitioner's
circumstances and those of Mrs. Burke as set forth in Burke I and
Burke II. Petitioner, Gerald, and their representative each had
the opportunity to request an administrative Appeals conference;
yet, they failed to do so. Thus, following the rationale of this
Court's opinion in Burke II, we conclude that petitioner failed
to exhaust the administrative remedies available to her because
Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011