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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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Last modified: May 25, 2011