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alleged new facts.4 That is because the function of the
4Sec. 601.106(f)(5) and (6), Statement of Procedural Rules,
provides in pertinent part:
(f) Conference and practice requirements.
Practice and conference procedure before Appeals is
governed by Treasury Department Circular 230 as amended
(31 CFR Part 10), and the requirements of Subpart E of
this part. In addition to such rules but not in
modification of them, the following rules are also
applicable to practice before Appeals:
* * * * * * *
(5) Rule V. In order to bring an unagreed income,
profits, estate, gift, or Chapter 41, 42, 43, or 44 tax
case in prestatutory notice status, an employment or
excise tax case, a penalty case, an Employee Plans and
Exempt Organization case, a termination of taxable year
assessment case, a jeopardy assessment case, or an
offer in compromise before the Appeals office, the
taxpayer or the taxpayer’s representative should first
request Appeals consideration and, when required, file
with the district office (including the Foreign
Operations District) or service center a written
protest setting forth specifically the reasons for the
refusal to accept the findings. If the protest
includes a statement of facts upon which the taxpayer
relies, such statement should be declared to be true
under the penalties of perjury. The protest and any
new facts, law, or arguments presented therewith will
be reviewed by the receiving office for the purpose of
deciding whether further development or action is
required prior to referring the case to Appeals. * * *
(6) Rule VI. A taxpayer cannot withhold evidence
from the district director of internal revenue and
expect to introduce it for the first time before
Appeals, at a conference in nondocketed status, without
being subject to having the case returned to the
district director for reconsideration. Where newly
discovered evidence is submitted for the first time to
Appeals, in a case pending in nondocketed status, that
office, in the reasonable exercise of its discretion,
may transmit same to the district director for his or
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