Images in Motion of El Paso, Inc. - Page 15

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          Office conference.  Accordingly, we hold petitioner reasonably              
          attempted to exhaust the administrative remedies available.                 
               Our analysis is not in conflict with the general rule that             
          “taxpayers rely on * * * [IRS] publications at their peril.”                
          Miller v. Commissioner, 114 T.C. 184, 195 (2000), affd. on other            
          grounds sub nom. Lovejoy v. Commissioner, 293 F.3d 1208 (10th               
          Cir. 2002); see Carpenter v. United States, 495 F.2d 175 (5th               
          Cir. 1964).  This rule was adopted since publications are not               
          binding on the Government, nor can they change the plain meaning            
          of a statute.  See, e.g., Miller v. Commissioner, supra at 195.             
          Petitioner satisfied the steps outlined by respondent’s                     
          correspondence, but it was not given an Appeals Office                      
          conference, as discussed in further detail infra.  Thus, there is           
          no statutory conflict.                                                      
               Likewise, this case is distinguishable from Haas &                     
          Associates Accountancy Corp. v. Commissioner, 117 T.C. 48 (2001),           
          affd. 55 Fed. Appx. 476 (9th Cir. 2003).  Petitioner, unlike the            
          taxpayers in Haas Associates Accountancy Corp., filed a written             
          request for an Appeals Office conference in accordance with the             
          30-day letter and Publication 5.  Moreover, once this case was              
          forward to the Appeals Office, after being docketed with the                
          Court, petitioner cooperated with the Appeals Office, unlike the            
          taxpayers in Haas Associates Accountancy Corp.  Given these                 







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