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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.
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Last modified: May 25, 2011