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Finally, we observe that section 301.6320-1(d)(2), Q&A-D6,
Proced. & Admin. Regs., and section 301.6330-1(d)(2), Q&A-D6,
Proced. & Admin. Regs., state as follows: “A transcript or
recording of any face-to-face meeting or conversation between an
Appeals officer or employee and the taxpayer or the taxpayer’s
representative is not required”. This statement appears in the
context of a description, in general terms, of the conduct of a
section 6330 hearing. In the instant case, we need not and do
not decide whether every section 6330 hearing must be recorded.
Instead, we decide only whether a taxpayer who seeks to audio
record a section 6330 hearing has the right to do so by virtue of
section 7521(a)(1). In answering that inquiry in the
affirmative, it is unnecessary to decide in this case whether the
cited regulations are invalid.
Conclusion
Accordingly, we hold that, pursuant to section 7521(a)(1),
petitioner is entitled to audio record his section 6330 hearing
with the Appeals Office.
Respondent’s counsel acknowledged at oral argument on the
motion for summary judgment that, if the Court decides the audio
recording issue against respondent, the proper action would be to
remand the case and allow petitioner to have a hearing that he
could record. Therefore, in these circumstances, we shall remand
this case to respondent’s Appeals Office with direction that
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