- 10 - 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 yourPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011