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(4) petitioner faxed a three-sentence letter on October 24,
2002, which stated: “Our appeal request stands as submitted.
This taxpayer does not exercise sufficient control as described
in the 20 common law factors to be subject to the employment tax,
which you determined. We seek a conference at an appeals hearing
to review your determination.”; and
(5) on October 25, 2002, the IRS, by letter, gave petitioner
15 days from the date of the letter to file a “valid protest” to
the 30-day letter since it believed petitioner’s request did not
adequately set forth its legal and factual arguments in
accordance with Publication 5.
Petitioner urges us to find that its letter dated October
24, 2002, was sufficient to request an Appeals Office conference.
Respondent counters that section 601.105(d)(2)(iii), Statement of
Procedural Rules, required petitioner to file a written protest
to obtain Appeals Office consideration following the field
examination since the total amount of proposed tax including
penalties exceeded $10,000 for a taxable period. See also sec.
601.106(a)(1)(iii)(b), Statement of Procedural Rules. We must
review the regulations and the information the IRS provided to
petitioner, to resolve this issue.
Section 301.7430-1(b)(1), Proced. & Admin. Regs., provides:
A party has not exhausted the administrative remedies
available within the Internal Revenue Service with
respect to any tax matter for which an Appeals office
conference is available under �� 601.105 and 601.106 of
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