Curtis B. Keene - Page 9

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          law sustaining the notice of determination dated June 11, 2002.             
          Respondent’s position is that section 7521(a)(1),3 which                    
          authorizes taxpayers to record “in-person interviews”, is not               
          applicable to hearings pertaining to collection actions under               
          section 6320 or 6330.  Petitioner filed an objection to                     
          respondent’s motion.                                                        
               This matter was called for hearing at the Court’s motions              
          session held in Washington, D.C.  Counsel for respondent appeared           
          at the hearing and was heard.  Although there was no appearance             
          by or on behalf of petitioner at the hearing, he filed with the             

               3  Sec. 7521, which is entitled “Procedures Involving                  
          Taxpayer Interviews”, provides in part:                                     
                    SEC. 7521(a) Recording of Interviews.--                           
                   (1) Recording by Taxpayer.–-Any officer or                        
               employee of the Internal Revenue Service in connection                 
               with any in-person interview with any taxpayer relating                
               to the determination or collection of any tax shall,                   
               upon advance request of such taxpayer, allow the                       
               taxpayer to make an audio recording of such interview                  
               at the taxpayer’s own expense and with the taxpayer’s                  
               own equipment.                                                         
                    (2) Recording by IRS Officer or Employee.–-An                     
               officer or employee of the Internal Revenue Service may                
               record any interview described in paragraph (1) if such                
               officer or employee--                                                  
                    (A) informs the taxpayer of such recording                        
               prior to the interview, and                                            
                    (B) upon request of the taxpayer, provides the                    
               taxpayer with a transcript or copy of such recording                   
               but only if the taxpayer provides reimbursement for the                
               cost of the transcription and reproduction of such                     
               transcript or copy.                                                    

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