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office conference; or (ii) If no Appeals office
conference is granted, the party, prior to the issuance
of a [notice of deficiency,] * * * Requests an Appeals
office conference * * * and Files a written protest if
a written protest is required to obtain an Appeals
office conference.
Sec. 301.7430-1(b)(1) and (g), Example (11), Proced. & Admin.
Regs. Respondent issued a 30-day letter, which notified
petitioner of his right to have a conference with the Office of
Appeals. Petitioner, however, failed to contest the 30-day
letter, respond within 30 days or the 30-day extension, and did
not participate in an appellate conference prior to the filing of
his petition. Petitioner did request an appellate conference,
but he requested it after respondent issued the notice of
deficiency. Furthermore, petitioner does not satisfy, pursuant
to section 301.7430-1(f), Proced. & Admin. Regs., any exceptions
to the requirement that taxpayers must pursue administrative
remedies (e.g., respondent notifies taxpayer that pursuit of
administrative remedies is unnecessary). Thus, petitioner failed
to exhaust all administrative remedies. Accordingly, even if
petitioner had made a qualified offer, he would not be entitled
to an award of administrative or litigation costs.
Contentions we have not addressed are irrelevant, moot, or
meritless.
To reflect the foregoing,
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