Haas & Associates Accountancy Corporation - Page 18



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               The regulations under section 7430 provide limited                     
          exceptions (not applicable here) to the requirement that                    
          taxpayers participate in an Appeals Office conference in order to           
          be treated as having exhausted available administrative remedies.           
          Sec. 301.7430-1(e), Proced. & Admin. Regs.; sec. 301.7430-1(f),             
          Examples (1), (4), (6), (9), Proced. & Admin. Regs.; see also               
          Kaufman v. Egger, 758 F.2d 1, 3 (1st Cir. 1985); Burke v.                   
          Commissioner, T.C. Memo. 1997-127.                                          
               The recently issued temporary regulations under the                    
          qualified offer provisions of section 7430(c)(4)(E) and (g) do              
          not provide any additional exceptions to the exhaustion-of-                 
          administrative-remedies requirement.  Sec. 301.7430-7T, Temporary           
          Proced. & Admin. Regs., 66 Fed. Reg. 726 (Jan. 4, 2001).                    
               The legislative history of section 7430 suggests that in               
          certain circumstances taxpayers may be relieved entirely from the           
          exhaustion-of-administrative-remedies requirement.  It states               
          that taxpayers “are required to exhaust available administrative            
          remedies unless the court determines that, under the                        
          circumstances of the case, such requirement is unnecessary.”                
          H. Rept. 97-404, at 13 (1982); Senate Comm. on Finance, Technical           
          Explanation of Committee Amendment, 127 Cong. Rec. 32070                    
          (Dec. 16, 1981).                                                            
               Petitioners contend that, to the extent the above                      
          regulations make the requirement that taxpayers participate in an           
          Appeals Office conference an absolute condition for an award of             





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