- 8 -
(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.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011