Albert Horton and Ramona Osborne - Page 11

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          Office hearing held on May 6, 2002, was improper.9  Throughout              
          the period commencing with petitioners’ filing their 1997 joint             
          return with respondent and ending with their filing the petition            
          with the Court, petitioners have made statements and requests and           
          advanced contentions and arguments that the Court has found to be           
          frivolous and/or groundless.  Consequently, even though we                  
          recently held in Keene v. Commissioner, 121 T.C. __ (2003), that            
          section 7521(a)(1) requires the Appeals Office to allow a tax-              
          payer to make an audio recording of an Appeals Office hearing               
          held pursuant to section 6330(b), we conclude that (1) it is not            
          necessary and will not be productive to remand this case to the             
          Appeals Office for another hearing under section 6320(b) in order           
          to allow petitioners to make such an audio recording, see                   
          Lunsford v. Commissioner, 117 T.C. 183, 189 (2001), and (2) it is           
          not necessary or appropriate to reject respondent’s determination           
          to proceed with the collection action as determined in petition-            
          ers’ notices of determination with respect to petitioners’ unpaid           
          liabilities for 1997 and 1998, see id.10                                    
               Based upon our examination of the entire record before us,             
          we find that respondent did not abuse respondent’s discretion in            


               9We note that the record does not establish that petitioners           
          complied with the requirement of sec. 7521(a)(1) that they                  
          present respondent with their request to make an audio recording            
          of their Appeals Office hearing in advance of that hearing.                 
               10See Kemper v. Commissioner, T.C. Memo. 2003-195.                     





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