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Measures of the H. Comm. on Ways and Means, 97th Cong. 97-29
(1981) (statement of John E. Chapoton, Assistant Secretary for
Tax Policy, Department of the Treasury, and Roscoe L. Egger, Jr.,
Commissioner of Internal Revenue stating their concern that H.R.
3262, 97th Cong., 1st Sess. sec. 2 (1981), did not contain a
requirement that the taxpayer exhaust the available
administrative remedies before attorney’s fees could be awarded).
The record is devoid of any indication that petitioner withheld
relevant facts. The examining agent’s report supports a
conclusion that Ms. Lopez was forthcoming and cooperative during
the examination process. Following the issuance of the 30-day
letter, petitioner appropriately requested that this case be
forwarded to the Appeals Office for review. It is clear the
requirement in section 301.7430-1(b)(1), Proced. & Admin. Regs.,
that attendance at an Appeals Office conference is necessary to
exhaust administrative remedies is conditioned on the
availability of the Appeals Office conference to the taxpayer.
Petitioner attempted to pursue an administrative appeal in the
hope of resolving this case because petitioner complied with the
30-day letter and Publication 5. Despite petitioner’s efforts,
the Examination Division did not make an Appeals Office
conference available to petitioner. Cf. Haas & Associates
Accountancy Corp. v. Commissioner, supra at 62.
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