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letter.
The copy of the memorandum referred to in the settlement offi-
cer’s May 13, 2002 letter, which the settlement officer enclosed
with that letter, stated in pertinent part:
Effective immediately, audio and stenographic record-
ings will no longer be allowed on Appeals cases.
Taxpayers and/or representatives who have already
requested such recordings will be informed of the
change in practice immediately, and advised that their
request cannot be allowed.
BACKGROUND
Prior to enactment of IRC 7521, Service Compliance
functions voluntarily allowed audio recordings. Ap-
peals decided to follow this practice at that time.
IRC 7521, enacted in 1988, provided for the allowance
of audio recordings of conferences relative to the
determination or collection of a tax, between the
taxpayer and the Internal Revenue Service, provided
that the Service was given at least ten (10) days
advance notice of the taxpayer’s intent to record the
conference.
Although Appeals makes liability and collectibility
determinations, Appeals’ procedures differ from Exami-
nation and Collection function contacts that are not
discretionary for the taxpayer. Contact with Appeals
is discretionary for the taxpayer, and as such, record-
ing has always been discretionary for Appeals. * * *
On May 16, 2002, respondent’s settlement officer held an
Appeals Office hearing with petitioner with respect to the notice
of tax lien.2 Although petitioner knew that the Appeals Office
no longer allowed audio recordings of Appeals Office hearings,
2On May 16, 2002, respondent’s settlement officer also held
an equivalent hearing with petitioner with respect to the notice
of intent to levy.
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