- 13 - dated October 25, 2002, to file a formal protest since “your protest has not been completed in accordance with the guidelines outlined in the enclosed Publication 5.” Petitioner did not comply with this request. Because the amounts of tax used in the 30-day letter, Publication 5, and IRM part 8.6.1.1.4 are inconsistent with section 601.105(d)(2), Statement of Procedural Rules, we must decide whether petitioner’s compliance with the 30-day letter and Publication 5 satisfies the statutory requirement to have exhausted all administrative remedies. We note that the IRS has no duty to comply with section 601.105, Statement of Procedural Rules, or any other rules that do not have the force and effect of law. See Luhring v. Glotzbach, 304 F.2d 560, 563 (4th Cir. 1962) (finding section 601.105, Statement of Procedural Rules, does not have the force and effect of law); see also Ward v. Commissioner, 784 F.2d 1424, 1430-1431 (9th Cir. 1986) (holding the IRS has no duty to comply with section 601.601(d), Statement of Procedural Rules, because it does not have the force and effect of law), affg. T.C. Memo. 1984-570. With this background in mind, we note respondent did issue a 30-day letter, and section 601.105(c)(2)(i), Statement of Procedural Rules, requires a 30-day letter to provide a detailed explanation of the available alternatives including consideration of the case by an Appeals Office. Similarly, sectionPage: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Next
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