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take into account the definitions that appear in section
301.7430-1(b)(2) and (3), Proced. & Admin. Regs., as follows:
(2) Participates. For purposes of this section, a
party or qualified representative of the party
described in �601.502 of this chapter participates in
an Appeals office conference if the party or qualified
representative discloses to the Appeals office all
relevant information regarding the party’s tax matter
to the extent such information and its relevance were
known or should have been known to the party or
qualified representative at the time of such
conference.
(3) Tax matter. For purposes of this section,
“tax matter” means a matter in connection with the
determination, collection or refund of any tax,
interest, penalty, addition to tax or additional amount
under the Internal Revenue Code.
These definitions apply, by their terms, to the entire section,
and so apply to section 301.7430-1(f)(2)(ii), Proced. & Admin.
Regs. In the instant case, Ace had received “all relevant
information regarding the party’s [petitioner’s] tax matter” by
the time of her May 24, 2004, telephone call with Moffatt.
Although there were disputes regarding dependency deductions and
litigation costs, “the determination * * * of [petitioner’s] tax
* * * under the Internal Revenue Code” could be--and, indeed,
was--resolved by the information and documents that Ace had
already received (albeit indirectly) from petitioner.
From the foregoing, we conclude that petitioner has carried
the burden of proving that he satisfied the requirements of the
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