National Paralegal Inst. Coalition - Page 8

          balance sheet, statement of proposed activities, and description              
          of anticipated receipts and contemplated expenditures.  Sec.                  
          601.201(n)(7)(i), Statement of Procedural Rules; see also Rev.                
          Proc. 90-27, 1990-1 C.B. 514.  Additionally, other procedural                 
          regulations mandate that an organization “fully describe the                  
          activities in which it expects to engage, including the                       
          standards, criteria, procedures, or other means adopted or                    
          planned for carrying out the activities; the anticipated sources              
          of receipts; and the nature of contemplated expenditures.”  Sec.              
          601.201(n)(1)(ii), Statement of Procedural Rules.                             
               The facts stipulated support a conclusion that petitioner                
          has not exhausted its administrative remedies, and therefore,                 
          jurisdiction is not available.  As elaborated on below,                       
          petitioner’s belated responses to respondent’s inquiries in the               
          course of processing its application evince petitioner’s failure              
          to “[complete] the normal progression through administrative                  
          channels,” B.H.W. Anesthesia Found. v. Commissioner, supra, at                
          682 n.2, or to “demonstrate that progress * * * [was] severely                
          hampered due to causes beyond its control,” Prince Corp. v.                   
          Commissioner, 67 T.C. 318, 328 (1976) (finding failure to exhaust             
          administrative remedies in the context of section 7476(b)(3), the             
          counterpart to section 7428(b)(2) in the area of retirement                   

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Last modified: May 25, 2011