SECTION 1. PURPOSE

This revenue procedure sets forth updated procedures for appeals of proposed trust fund recovery penalty assessments arising under section 6672 of the Internal Revenue Code.

cant’s right to appeal the determination by requesting an Appeals conference.

(2) The applicant must request, in writing, an Appeals conference within 30 calendar days after the mailing date of the preliminary determination letter, or by such later date for responding to the preliminary determination letter as is agreed to between the applicant and the Service. The applicant must participate fully in an Appeals conference, including, without limitation, submitting all additional information related to the section 6166 determination (if any) that is requested by the Service in connection with (or as a follow-up to) the Appeals conference.

(a) If the applicant does not timely request an Appeals conference and fully participate in any conference that is held, the applicant will not be deemed to have exhausted all administrative remedies.

(b) Appeals conferences may be conducted by telephone, correspondence, face-to-face meetings, or by a combination of these methods.

(c) Upon reaching a final decision, Appeals will issue a final determination letter to the applicant. The determination by Appeals, regarding the estate’s initial or continuing eligibility under section 6166, is final and may not be appealed further within the Service.

.02 When Remedies Deemed Ex- hausted . An applicant will be deemed to have exhausted all administrative remedies upon the applicant’s completion of the actions in section 4.01 of this revenue procedure and the expiration of a reasonable time for the Service to issue a final determination letter subsequent to the Appeals conference. For this purpose, a reasonable time shall be deemed to have expired on the 61st calendar day after the later of the date of the Appeals conference or the date of receipt by Appeals of the applicant’s submission of all additional information requested, if any.

.03 Remedies Deemed Exhausted With- out Appeals Conference . An applicant who has taken all reasonable steps to secure the determination as provided in section 4.01 of this revenue procedure will be deemed to have exhausted all administrative remedies within the Service for purposes of section 7479 in the following situations:

(1) upon the issuance of a final determination letter, if the applicant did not pre

viously receive a preliminary determination letter, provided that the failure to receive the preliminary determination letter was not due to actions or inactions of the applicant (such as a failure to supply requested information or a current mailing address to the Service);

(2) upon the expiration of 180 calendar days after the date on which the request for a determination was made, if the applicant has received neither a preliminary determination letter nor a final determination letter within that period, provided that the failure to receive any such letter was not due to actions or inactions of the applicant; or

(3) upon the expiration of a reasonable period of time that is not less than 61 calendar days after a timely request for an Appeals conference was made in response to a preliminary determination letter, during which the Service has failed to respond to the request for an Appeals conference.