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A-D7. The taxpayer must be offered an opportunity
for a hearing at the Appeals office closest to
taxpayer’s residence or, in the case of a business
taxpayer, the taxpayer’s principal place of business.
If that is not satisfactory to the taxpayer, the
taxpayer will be given an opportunity for a hearing by
correspondence or by telephone. If that is not
satisfactory to the taxpayer, the Appeals officer or
employee will review the taxpayer’s request for a CDP
hearing, the case file, any other written
communications from the taxpayer (including written
communications, if any, submitted in connection with
the CDP hearing), and any notes of any oral
communications with the taxpayer or the taxpayer’s
representative. Under such circumstances, review of
those documents will constitute the CDP hearing for the
purposes of section 6330(b). [Sec. 301.6330-1(d)(2),
Q&A-D6 and D7, Proced. & Admin. Regs.; see also sec.
301.6320-1(d)(2), Q&A-D6 and D7, Proced. & Admin. Regs.
(substantially identical language except for final
reference to “section 6320(b)”).]
This Court has cited the above regulatory provisions, and
corresponding promulgations under section 6320, with approval.
See, e.g., Taylor v. Commissioner, supra; Leineweber v.
Commissioner, supra; Dorra v. Commissioner, supra; Gougler v.
Commissioner, supra.
With respect to the instant matter, the record reflects that
petitioners were provided with an opportunity for a face-to-face
hearing on September 11, 2003. The hearing did not proceed when
petitioners were not permitted to record the meeting. As
explained in our previous order in this case, in Keene v.
Commissioner, 121 T.C. 8, 19 (2003), this Court held that
taxpayers are entitled, pursuant to section 7521(a)(1), to audio
record section 6330 hearings. The taxpayer in that case had
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