- 10 -
The regulations under section 7430, requiring a party
to pursue administrative remedies within the Internal
Revenue Service, are subject to various limited exceptions.
See sec. 301.7430-1(f), Proced. & Admin. Regs. Petitioners’
motion and accompanying brief, however, give us no reason to
believe that any such exception is applicable in this case,
nor do petitioners’ motion and brief suggest that the
statutory rule requiring exhaustion of administrative
remedies is otherwise unnecessary. The entire discussion
of this issue in petitioners’ brief is as follows: “The
statutory notice of deficiency was issued by the Internal
Revenue Service on August 12, 1998. Curtis and Mary
Ettesvold pursued all of their administrative remedies.”
For the above reasons, we cannot determine, on the
basis of the record, that petitioners exhausted their
administrative remedies in the Internal Revenue Service.
See sec. 301.7430-1(b)(1)(i), Proced. & Admin. Regs.
Accordingly, we hold that petitioners are not eligible,
pursuant to the limitations of section 7430(b)(1), to be
awarded reasonable litigation costs. See Haas & Associates
Accountancy Corp. v. Commissioner, 117 T.C. 48 (2001), affd.
55 Fed. Appx. 476 (9th Cir. 2003); Patel v. Commissioner,
T.C. Memo. 1998-306.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011