Ingo H. Jensen - Page 9

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          view, petitioner did not exhaust his administrative remedies, and           
          we find no reason to delve into the other requirements.                     
               Petitioner never requested an Appeals conference with                  
          respondent although such a conference was available.  Section               
          301.7430-1(b)(1), Proced. & Admin. Regs., provides that, where an           
          Appeals conference is available, administrative remedies are                
          exhausted only when the taxpayer (1) participates in an Appeals             
          conference before petitioning this Court, or (2) requested such a           
          conference (as applicable herein by filing a written protest with           
          respondent) and had his request denied.  See Lloyd v.                       
          Commissioner, T.C. Memo. 2000-299; see also Swanagan v.                     
          Commissioner, T.C. Memo. 2000-294.  Additionally, after filing              
          the petition, petitioner was contacted by the Appeals officer and           
          offered a post-petition Appeals conference.  Petitioner declined            
          the opportunity to participate in the offered Appeals conference.           
               Petitioner asserts that he would have provided documentation           
          to respondent sufficient to satisfy the exhaustion of                       
          administrative remedies requirement if only respondent had not              
          been hasty in issuing a notice of deficiency, and then, after the           
          petition had been filed, had respondent not quickly transferred             
          the case to the District Counsel’s Office.  We find this argument           
          meritless.  The fact is that petitioner and his attorney ignored            
          the 30-day letter.  That letter set forth a clear deadline for              
          responding to the proposed changes.  Petitioner failed to even              

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