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601.105(d)(1), Statement of Procedural Rules, provides that the
30-day letter must inform the taxpayer of the available appeal
rights in case the taxpayer disagrees with the proposed
determination. Neither the 30-day letter nor Publication 5
references section 601.105 or 601.106, Statement of Procedural
Rules, for the proposition that a written protest is required for
an Appeals Office conference to be granted following a field
examination where the proposed additional tax exceeds $10,000 for
a tax period. To the contrary, as stated above, the small case
request limit in Publication 5 and the 30-day letter is $25,000.
Here, the potential liabilities exceeded $10,000 for the two
periods at issue but not $25,000 for any period.
As noted, the Statement of Procedural Rules, of which
section 601.105 is a part, is directory and not mandatory.
Rosenberg v. Commissioner, 450 F.2d 529 (10th Cir. 1971), affg.
T.C. Memo. 1970-201; Luhring v. Glotzbac, supra; Flynn v.
Commissioner, 40 T.C. 770, 773 (1963). Petitioner is not
asserting that respondent’s failure to comply with any directives
invalidates any action respondent took. Instead, petitioner’s
position is that it complied with the instructions that the IRS
provided, and the fact that there is a conflict in the IRS
procedures should be resolved in its favor. Petitioner complied
with the procedures outlined in Publication 5 and the 30-day
letter to file a brief written request to receive an Appeals
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