Gary C. and Maru E. Johansen - Page 11

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          that they made an oral request for an Appeals Office conference             
          prior to the issuance of the notice of deficiency.                          
               Whether an Exception Applies                                           
               Section 301.7430-1(f), Proced. & Admin. Regs., provides                
          certain limited exceptions to the requirement that taxpayers                
          participate in an Appeals Office conference in order to be                  
          treated as having exhausted available administrative remedies.              
          Haas & Associates Accountancy Corp. v. Commissioner, supra at 58.           
          Section 301.7430-1(f)(2), Proced. & Admin. Regs, applies only               
          where the taxpayers did not receive a 30-day letter prior to the            
          issuance of the statutory notice.                                           
               Petitioners argue that under section 301.7430-1(f)(2),                 
          Proced. & Admin. Regs., they are deemed to have exhausted their             
          available administrative remedies, because respondent failed to             
          make an Appeals Office conference available to them before                  
          issuing the statutory notice.                                               
               Petitioners presented a letter dated May 12, 2005, from                
          respondent’s Appeals Office, in which the Appeals officer                   
          informed petitioners that “you did not have the opportunity to              
          present documents, books, records, receipts, affidavits, etc to             
          support the deductions, credits, filing status, etc. claimed on             
          your return.”  Petitioners urge the Court to accept that as                 
          evidence that they were not given an opportunity to participate             
          in an Appeals Office conference until shortly after their                   
          petition was filed.                                                         

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