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respondent’s administrative appeal process, the fact that
petitioners made a qualified offer does not excuse or make up for
petitioners’ failure in these cases to participate in an Appeals
Office conference.
Petitioners refer us to respondent’s Internal Revenue
Manual, 4 Audit, Internal Revenue Manual (CCH), sec. 4461.8:(2),
at 14.044, and allege that because of the imminent lapse of the
assessment period of limitations (on September 15, 1998, for Haas
& Associates for 1994 and on September 30, 1998, for Haas and his
wife for 1993), a protest and a request by petitioners, in the
spring of 1998, for an Appeals Office conference either would
have been rejected by respondent or approval by respondent of the
request would have been contingent on the signing by each
petitioner of a further consent to an extension of the assessment
periods of limitations.6
The record is not completely clear as to exactly what was or
was not said, done, provided, and explained, and the reasons
therefor, as between petitioners’ and respondent’s
representatives during the audit of petitioners’ income tax
6 Sec. 4461.8 of respondent’s Manual provides in part as
follows:
(2) No income * * * tax case in which * * * [the
statutory period for assessment] will expire in less
than 120 days * * * will be transmitted to Appeals by
the District Director unless a consent sufficiently
extending the statutory period has been filed. * * *
[4 Audit, Internal Revenue Manual (CCH), sec. 4461.8,
at 14,044.]
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