Curtis B. Keene - Page 10

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          Court a written statement pursuant to Rule 50(c) opposing                   
          respondent’s motion on the ground that he was denied his request            
          to audio record his section 6330 hearing with the Appeals Office            
          under the provisions of section 7521(a)(1).                                 
               Summary judgment is intended to expedite litigation and                
          avoid unnecessary and expensive trials.  See Fla. Peach Corp. v.            
          Commissioner, 90 T.C. 678, 681 (1988).  Summary judgment may be             
          granted with respect to all or any part of the legal issues in              
          controversy “if the pleadings, answers to interrogatories,                  
          depositions, admissions, and any other acceptable materials,                
          together with the affidavits, if any, show that there is no                 
          genuine issue as to any material fact and that a decision may be            
          rendered as a matter of law.”  Rule 121(b); Sundstrand Corp. v.             
          Commissioner, 98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th               
          Cir. 1994).                                                                 
               Section 7521(a)(1) expressly states that, upon the advance             
          request of a taxpayer, an Internal Revenue Service officer or               
          employee shall permit the taxpayer to make an audio recording of            
          “any in-person interview * * * relating to the determination or             
          collection of any tax”.  Neither section 7521(a)(1) nor the                 
          legislative history4 directly and clearly defines or otherwise              

               4  See H. Conf. Rept. 100-1104 (Vol. II), at 212-214 (1988),           
          1988-3 C.B. 473, 702-704.                                                   

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