- 12 -
(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 (including the Court of Federal
Claims), participates, either in person or through a
qualified representative described in � 601.502 of this
chapter, in an Appeals office conference; or
* * * * * * *
(2) Participates. For purposes of this section,
a party or qualified representative of the party * * *
participates in an Appeals office conference if the
party or qualified representative discloses to the
Appeals office all relevant information regarding the
party’s tax matter to the extent such information and
its relevance were known or should have been known to
the party or qualified representative at the time of
such conference. [Emphasis supplied.]
Sec. 301.7430-1(a) and (b), Proced. & Admin. Regs.
In this case, the question of whether petitioners’
administrative remedies were exhausted depends upon whether they
“participated” in an Appeals conference. In common parlance,
petitioners, through their representatives, participated in an
Appeals office conference.9 Respondent, however, relying on the
above-quoted definition of “participates” in section 301.7430-
1(b)(2), Proced. & Admin. Regs., contends that petitioners did
not exhaust their administrative remedies. Therefore, the
narrower question we must decide is whether petitioners disclosed
“to the Appeals office all relevant information * * * to the
9 The term “participate” generally means to take part in
some activity with others. Webster’s Third New International
Dictionary 1646 (1986).
Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 NextLast modified: May 25, 2011