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available administrative remedies where the taxpayers fail to
participate in a conference with respondent’s Appeals Office
regarding the underlying substantive tax adjustments. The
portions of respondent’s regulations under section 7430 that
establish this requirement generally to participate in an Appeals
Office conference are set forth below:
Sec. 301.7430-1. Exhaustion of administrative
remedies.–-(a) In general. Section 7430(b)(1) provides
that a court shall not award reasonable litigation
costs in any civil tax proceeding under section 7430(a)
unless the court determines that the prevailing party
has exhausted the administrative remedies available to
the party within the Internal Revenue Service. This
section sets forth the circumstances in which such
administrative remedies shall be deemed to have been
exhausted.
(b) Requirements.--(1) In general. A party has
not exhausted the administrative remedies available
within the Internal Revenue Service with respect to any
tax matter for which an Appeals office conference is
available under sections 601.105 and 601.106 of this
chapter * * * unless--
(i) The party, prior to filing a petition in
the Tax Court or a civil action for refund in a court
of the United States * * * participates * * * in an
Appeals office conference; or
(ii) If no Appeals office conference is
granted, the party, prior to the issuance of a
statutory notice * * *
(A) Requests an Appeals office
conference in accordance with sections 601.105 and
601.106 of this chapter; and
(B) Files a written protest if a written
protest is required to obtain an Appeals office
conference. [Emphasis added.]
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