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subsequently conceded that he could not establish that the
notices of deficiency were mailed to petitioner’s last known
address. Respondent’s concession took the form of a notice of no
objection to petitioner’s motion to dismiss with respect to all
of the years for which a notice of deficiency was issued.
Respondent’s position was not unreasonable.
Respondent also contends that petitioner did not exhaust
all administrative remedies available. Section 7430(b)(1)
provides that a judgment for reasonable litigation costs shall
not be awarded unless the Court determines the party has
exhausted all administrative remedies available to her within the
Internal Revenue Service. According to respondent, at the time
petitioner filed her petition, she had been granted
administrative reconsideration, making the filing of a petition
entirely unnecessary. We agree with respondent.
In the case at hand, petitioner initiated the administrative
proceeding when she contacted the Taxpayer Advocate Service on
December 4, 2000, requesting relief from assessments. The
Taxpayer’s Advocate arranged for petitioner to be given audit
reconsideration which included processing the late-filed returns
petitioner filed on March 29, 2001, abating the amounts
previously assessed, and assessing the amounts shown on
petitioner’s returns.
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