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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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