- 11 - 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.Page: 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