Curtis B. Keene - Page 20

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               HALPERN, J., concurring:  I agree with the majority that               
          section 7521(a)(1) entitles a taxpayer to make an audio recording           
          of (“to record”) any oral interview constituting part (or all) of           
          the hearing required by section 6330(b).  I write separately to             
          explain why it is within our authority to enforce that                      
          entitlement and why, in some cases, we should not exercise that             
               With certain restrictions, and subject to certain                      
          conditions, not here relevant, section 7521(a)(1) makes it the              
          duty of any officer or employee of the Internal Revenue Service             
          to allow a taxpayer to record any in-person interview relating to           
          the determination or collection of any tax.  Although section               
          7521(a)(1) establishes a duty, and a corresponding right, it                
          provides no sanction for violation of that duty or procedure for            
          enforcement of that right.  And while the Supreme Court has said:           
          “There is no presumption or general rule that for every duty                
          imposed upon * * * the Government * * * there must exist some               
          corollary punitive sanction for departures or omissions, even if            
          negligent”, United States v. Montalvo-Murillo, 495 U.S. 711, 717            
          (1990), section 706 of the Administrative Procedure Act (the                
          APA), 5 U.S.C. secs. 551–559, 701-706 (2000) (hereafter, sections           
          of which are cited as APA “sec. _”) provides, in pertinent part,            
          that a court reviewing an agency adjudication (which a                      

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