- 11 - exhaustion of administrative remedies requirement of section 7430 despite not having requested an Appeals conference. The taxpayer responded in writing to the Commissioner’s 30-day letter setting forth her arguments and providing substantiation. She kept up a continuous dialog with the Commissioner in an attempt to settle the matter and filed a petition with the Tax Court only after the Commissioner failed to cooperate. We found that the taxpayer had exhausted her administrative remedies because of her ongoing dialog with the Commissioner, the Commissioner’s failure to respond to several of her letters, the Commissioner’s filing of a notice of deficiency in the middle of the negotiations process, and her lack of reason to believe that the negotiations had reached an impasse. See id. The facts in Cole are distinguishable from those in this case. Petitioner ignored the 30-day letter, delayed providing requested documentation, and rejected respondent’s offer of a post-petition Appeals conference. Meanwhile, respondent stood by, ready, willing, and able to proceed with settlement discussions. If petitioner had acted promptly, this matter could have been resolved shortly after petitioner received the 30-day letter. This is not conduct that we condone. See Uddo v. Commissioner, T.C. Memo. 1998-276.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
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