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Appeals Office with respect to the Commissioner’s proposed levy
or filing of the notice of Federal tax lien. For example, when a
taxpayer’s underlying tax liability is not properly at issue in
the administrative hearing, we review the Appeals Office’s
determination for abuse of discretion. Lunsford v. Commissioner,
117 T.C. 183, 185 (2001). Having a transcript of the
administrative hearing would certainly facilitate that review.
Cf. Mesa Oil, Inc. v. United States, 86 AFTR 2d 2000-7312, 2001-1
USTC par. 50130 (D. Colo. 2000) (holding, without explicit
consideration of section 7521(a)(1), that a verbatim recording of
a section 6330 hearing was necessary in that case to have a
judicially reviewable administrative record).
In addition, when reviewing for abuse of discretion, we
generally consider “only arguments, issues, and other matter that
were raised at the collection hearing or otherwise brought to the
attention of the Appeals Office”. Magana v. Commissioner, 118
T.C. 488, 493 (2002). Having a transcript would eliminate a
possible dispute between the parties concerning the scope of the
issues that were raised by the taxpayer in the administrative
hearing. Moreover, not having a transcript may contravene the
intent of Congress in providing for a fair and impartial
administrative hearing and may have a negative impact on this
Court’s review of the Appeals Office determination.
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