Gary C. and Maru E. Johansen - Page 9

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                    (ii) If no Appeals office conference is granted,                  
               the party, prior to the issuance of a statutory notice                 
               in the case of a petition in the Tax Court * * *                       
               (A) Requests an Appeals office conference in                           
               accordance with ��601.105 and 601.106 * * *; and                       
               (B) Files a written protest if a written protest                       
               is required to obtain an Appeals office conference.                    
               Petitioners do not meet the requirement under section                  
          301.7430-1(b)(1)(i), Proced. & Admin. Regs., because they did not           
          participate in an Appeals Office conference prior to filing a               
          petition.  Petitioners did not expressly advance an argument                
          under section 301.7430-1(b)(1)(ii), Proced. & Admin. Regs.                  
          Instead, petitioners argue that they are deemed to have exhausted           
          their available administrative remedies, because they meet the              
          exception under section 301.7430-1(f)(2), Proced. & Admin. Regs.            
          The Court will nevertheless address first the requirements under            
          section 301.7430-1(b)(1)(ii), Proced. & Admin. Regs., for                   
          completeness of discussion.                                                 
               Whether a Written Protest Is Required                                  
               Section 601.105(d)(2)(i), Statement of Procedural Rules,               
          provides that a written protest or brief written statement of               
          disputed issues is not required to obtain an Appeals conference             
          in office interview cases and correspondence examination cases.             
          The written requirement applies only in field examination cases.            
          See sec. 601.105(d)(2), Statement of Procedural Rules; see also             
          Images in Motion, Inc. v. Commissioner, T.C. Memo. 2006-19.                 

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