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by the Examination or Collection Division of the IRS is
involuntary and inquisitorial in nature and can be enforced by
the issuance of an administrative summons, but, by contrast, a
section 6330 hearing is voluntary on the taxpayer’s part.
There are several reasons why we conclude that petitioner is
entitled to audio record his section 6330 hearing with the
Appeals Office.
First, the distinction that respondent seeks to draw between
the terms “interview” and “hearing” in the context of section
6330 is, at best, tenuous and unpersuasive. As the general and
ordinary definitions of “interview” suggest, we think the
exchange of information that occurs between a taxpayer and an
Appeals officer during an administrative hearing conducted under
section 6330 constitutes an “in-person interview” within the
meaning of that term as used in section 7521(a)(1).
A section 6330 hearing provides a taxpayer with the
opportunity to raise any relevant issues under section 6330(c)(2)
relating to the proposed collection action, including appropriate
spousal defenses, challenges to the appropriateness of the
collection action, offers of collection alternatives, and, in
appropriate circumstances, challenges to the underlying tax
liability. During the administrative hearing, the taxpayer is
expected to offer documentation, proposals, and arguments and to
answer the Appeals officer’s inquiries regarding relevant issues.
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