Curtis B. Keene - Page 12

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               Petitioner contends that he is entitled to make an audio               
          recording of his section 6330 hearing before the Appeals Office             
          because the specific requirements of section 7521(a)(1) have been           
          satisfied.  He stresses that the meeting is presided over by an             
          officer or employee of the IRS; that the meeting is “in person”;            
          that the meeting involves the collection of tax; that he gave               
          advance notice of his intent to record; and he brought his own              
          recording equipment for that purpose.5                                      
               To the contrary, respondent contends that petitioner has no            
          statutory right to audio record a section 6330 proceeding because           
          it is a “hearing”, as distinguished from an “interview”, and,               
          therefore, is not subject to the provisions of section                      
          7521(a)(1).  The distinction, respondent argues, is that an                 
          “interview” is technically one initiated by the IRS that the                
          taxpayer is under some compulsion to attend and is for the                  
          purpose of gathering information to use in the determination or             
          collection of tax.  In respondent’s view, a taxpayer “interview”            

               5  Petitioner has cited and relied on several existing                 
          sections of the Internal Revenue Manual, as well as Publication 1           
          entitled “Your Rights as a Taxpayer”, sec. IV, par. 2, sentence             
          2, which states that taxpayers “may make sound recordings of any            
          meeting with our examination, appeal, or collection personnel”.             
          Although we recognize that these are not statements of statutory            
          or regulatory rights, audio recordings by taxpayers of Appeals              
          conferences have been permitted since the early 1980s, and the              
          practice continued after the enactment of sec. 7521(a)(1) in 1988           
          and secs. 6320 and 6330 in 1998.  It was not until May 2, 2002,             
          in its unpublished Memorandum to All Appeals Area Directors that            
          the Appeals Office began denying taxpayers the right to make                
          audio recordings in Appeals cases.                                          

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