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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).
Discussion
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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