- 7 -
administrative remedies. An award for litigation costs shall not
be made unless the taxpayer has exhausted the administrative
remedies available within the Internal Revenue Service. Sec.
7430(b)(1); sec. 301.7430-1(b)(1), Proced. & Admin. Regs. We
find that petitioner has not met this requirement. The 30-day
letter sent to petitioner specifically provided that if
petitioner disagreed with respondent’s findings, petitioner had
“the right to file an administrative appeal”. Prior to filing
his petition in the Tax Court, petitioner never requested or
participated in a conference with the Appeals Office with respect
to the 1999 taxable year, although such a conference was
available. Section 301.7430-1(b)(1), Proced. & Admin. Regs.,
provides that, where a conference with the Appeals Office is
available, administrative remedies are exhausted when the
taxpayer (1) participated in a conference with the Appeals Office
before petitioning this Court, or (2) prior to the issuance of
the notice of deficiency, requested such a conference and no such
conference was granted. Haas & Associates Accountancy Corp. v.
Commissioner, 117 T.C. 48, 57-59 (2001); Swanagan v.
Commissioner, T.C. Memo. 2000-294; Patel v. Commissioner, T.C.
Memo. 1998-306; Jacoby v. Commissioner, T.C. Memo. 1997-384.
Because petitioner did not exhaust his administrative
remedies, we have no choice but to rule for respondent. Thus, we
find no reason to delve into the other requirements. We have
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011