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a notice of determination that the Commissioner’s proposed
collection action is appropriate.
Third, respondent’s interpretation of section 7521(a)(1) in
denying the taxpayer’s right to audio record would serve to
undermine the safeguards in IRS collection actions that Congress
created in section 6330 with the enactment of the Internal
Revenue Service Restructuring and Reform Act of 1998, Pub. L.
105-206, 112 Stat. 685. See S. Rept. 105-174, at 67-69 (1998),
1998-3 C.B. 537, 603-605; H. Conf. Rept. 105-599, at 263-266
(1998), 1998-3 C.B. 755, 1017-1020. Significantly, there is
nothing in section 6330 or in the legislative history of that
section to suggest that Congress did not intend to afford
taxpayers the right, consistent with section 7521(a)(1), to audio
record administrative hearings in collection actions.
Fourth, respondent’s interpretation of section 7521(a)(1)
would lead to the anomalous result of allowing the audio
recording of Examination Division interviews, which are
proceedings that we typically do not review, see Greenberg’s
Express, Inc. v. Commissioner, 62 T.C. 324, 327 (1974), but not
allowing the recording of section 6330 hearings, which are
proceedings that we are statutorily charged with reviewing, see
sec. 6330(d)(1).
Fifth, respondent’s interpretation of section 7521(a)(1)
would complicate judicial review of the determination made by the
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