- 17 - 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.]Page: Previous 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Next
Last modified: May 25, 2011