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conference where one is available or when a taxpayer fails to
file a written protest if one is required in order to obtain an
Appeals Office conference. Sec. 301.7430-1(b)(1), Proced. &
Admin. Regs. A taxpayer's failure to establish any one of the
requirements of section 7430 will preclude an award of costs.
Minahan v. Commissioner, 88 T.C. 492, 497 (1987).
In this case, petitioners did not request an Appeals Office
conference after receiving the 30-day letter and did not file a
written protest. Because petitioners failed to exhaust all
administrative remedies available within the IRS, petitioners did
not comply with section 7430(b)(1). Therefore, we need not
address the issue of whether this claim for costs was reasonable.
Based on the record, we hold that petitioners are not entitled to
recover litigation costs because of their failure to comply with
the requirements of section 7430(b)(1).
To reflect the foregoing,
An appropriate order and
decision will be entered.
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Last modified: May 25, 2011