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acknowledged that, if the Court should decide the section
7521(a)(1) issue in petitioner’s favor, this case should be
remanded in order to permit a recorded hearing. In Kemper, the
pleadings were not narrow in scope, and the Court was able to
address all of the nonsection 7521(a)(1) issues pleaded by the
taxpayers without the need for remanding the case to develop such
issues at an Appeals Office hearing.
To reflect the foregoing,
An appropriate order
will be issued.
Reviewed by the Court.
WELLS, GERBER, COLVIN, HALPERN, LARO, FOLEY, VASQUEZ, GALE,
THORNTON, MARVEL, HAINES, GOEKE, and WHERRY, JJ., agree with this
majority opinion.
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