Gary C. and Maru E. Johansen - Page 10

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               For office interview cases and correspondence examination              
          cases, an oral request is sufficient.  Sec.                                 
          601.106(a)(1)(iii)(a), Statement of Procedural Rules.  Since this           
          was an office interview case, petitioners were not required to              
          file a written request or a brief written statement of disputed             
               Whether Petitioners Orally Requested                                   
               an Appeals Office Conference                                           
               Petitioners contend that prior to the issuance of the                  
          statutory notice, they orally requested an Appeals Office                   
          conference, but TCO Harris never returned their calls.  TCO                 
          Harris, in turn, stated in his affidavit to the Court that, as of           
          October 20, 2004, the only contact that he received from                    
          petitioners was a voice mail message on August 30, 2004.  TCO               
          Harris also stated that he called petitioners and left them a               
          message requesting that they return his call, but petitioners did           
          not do so.                                                                  
              It is difficult to conclude that petitioners’ voice mail               
          message in August was an oral request for an Appeals Office                 
          conference, because petitioners were not offered an opportunity             
          for administrative review with the Appeals Office until September           
          14, 2004, the date of the 30-day letter.                                    
               The burden is on petitioners to prove that they have                   
          exhausted their available administrative remedies within the IRS.           
          Rule 232(e).  Petitioners have not presented any evidence to show           

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