Curtis B. Keene - Page 17

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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.                                              
               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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