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to the Appeals Office of the Internal Revenue Service (IRS)
(Appeals) is grounds for reallocating the burden of proof to
respondent. We hold that it is not.1 As explained in greater
detail, we shall deny the estate’s motion.
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the tax years at issue.
All Rule references are to the Tax Court Rules of Practice and
Procedure.
Discussion
I. The Procedural Rules That Provide for Transfers of Cases to
Appeals Do Not Afford the Estate a Substantive Right to IRS
Appellate Review
This case involves respondent’s deficiency determinations
for the taxable years 1989 and 1990. The estate claims that
section 601.106(b), Statement of Procedural Rules, and Rev. Proc.
87-24, 1987-1 C.B. 720, afford a substantive right to an Appeals
hearing. Section 601.106(b), Statement of Procedural Rules,
provides that “the taxpayer has the right * * * of administrative
appeal to the Appeals organization” where the District Director
has issued a 30-day letter and the taxpayer makes a proper
request for transfer to Appeals. Rev. Proc. 87-24, section 2.01,
The parties also dispute the factual issue of whether certain
communications constituted the transfer of the estate’s case to
Appeals. However, we are not deciding this factual dispute;
rather, we are deciding the legal issue of shifting the burden of
proof based on the assumption that respondent failed to transfer
the estate’s case to Appeals.
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Last modified: May 25, 2011