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I am in receipt of your letter of May 3, 2002, in which
you attempt to deny me the right to record my hearing
under IRC section 7521.
* * * * * * *
Who made this “recent decision”, where is the documen-
tation? Where is the proof of legislative mandate
providing authority to make this change? Furthermore,
under whose authority is my Constitutional right to
preserve testimony for myself being truncated? After
all, I require an accurate record of who said what and
when.
The code quoted [section 7521] deals with “Procedures
involving taxpayer interviews”. Are you then stating,
by quoting this code section, that you are only con-
ducting an “interview” and not a “hearing” as is my
right under the law? You are labeled as a “settlement
officer”, not an “appeals officer”. If you are unable
to show authority as an appeals officer, then I require
that you provide an appeals officer at the hearing who
has the authority to impartially decide the issues at
hand. If this is an “interview” which is conducted by
exam and audit and for which the code you quote would
be correct, then I am not receiving a hearing. If you
claim this is a hearing, then an appeals officer, with
appropriate identification will need to be present to
conduct a true hearing, and the code you quote does not
apply.
On May 13, 2002, in response to petitioner’s May 7, 2002
letter, respondent’s settlement officer sent petitioner a letter
(settlement officer’s May 13, 2002 letter). That letter stated
in pertinent part:
I am in receipt of your letter dated May 7, 2002 re-
garding the change in procedures for the audio record-
ing or stenographic recording of Appeals hearings. I
am enclosing a copy of the memorandum dated May 2, 2002
per your request for documentation of this change.
This will be a “hearing” and as a settlement officer I
have the same authority as an appeals officer to impar-
tially decide the issues at hand, as you stated in your
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Last modified: May 25, 2011