Curtis B. Keene - Page 6

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               By letter dated May 10, 2002, petitioner informed the                  
          Appeals Office that he would not be able to attend the hearing              
          scheduled for May 16, 2002, and requested that it be rescheduled.           
          Petitioner also requested that the Appeals officer provide him              
          with the statutory or regulatory authority barring him from                 
          recording the hearing.                                                      
               By letter dated May 14, 2002, the Appeals officer informed             
          petitioner that his hearing was rescheduled for June 3, 2002.               
          The Appeals officer also enclosed with her letter a copy of an              
          internal, apparently unpublished, Memorandum to All Appeals Area            
          Directors dated May 2, 2002, from the Acting Chief of the Office            
          of Appeals in Washington, D.C., which stated as follows:                    
               Effective immediately, audio and stenographic                          
               recordings will no longer be allowed on Appeals cases.                 
               Taxpayers and/or representatives who have already                      
               requested such recording will be informed of the change                
               in practice immediately, and advised that the request                  
               cannot be allowed.                                                     
               Prior to enactment of IRC 7521, Service Compliance                     
               functions voluntarily allowed audio recordings.                        
               Appeals 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                  
               Although Appeals makes liability and collectibility                    
               determinations, Appeals’ procedures differ from                        
               Examination and Collection function contacts that are                  
               not discretionary for the taxpayer.  Contact with                      
               Appeals is discretionary for the taxpayer, and as such,                
               recording has always been discretionary for Appeals.                   

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