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exhaustion-of-administrative-remedies requirement of section
7430, if counsel wish to preserve the opportunity to seek a
recovery of litigation costs, continued use of this strategy
carries with it its own new risks evident in the instant cases.
We note that under section 7430(b)(1) it is provided that a
taxpayer’s failure to agree to an extension of the assessment
period of limitations is not to be taken into account for
purposes of determining whether a taxpayer exhausted available
administrative remedies, and we have not done so in these cases.
On the record before us, we conclude that petitioners have
not satisfied the exhaustion-of-administrative-remedies
requirement of section 7430(b)(1). Accordingly, regardless of
whether petitioners satisfy the other requirements of section
7430 and regardless of petitioners’ qualified offer, petitioners
do not qualify herein for an award of litigation costs and fees.
Appropriate orders will be
issued.
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