Curtis B. Keene - Page 25

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          section 6330 hearing be a face-to-face meeting.                             
               Likewise, the regulations do not prohibit recording or                 
          transcription of any face-to-face meeting or conversation, they             
          merely provide that a recording or transcription of the section             
          6330 hearing is not required.  In other words, recording or                 
          transcription of the section 6330 hearing is not mandatory;                 
          however, it is permissible.                                                 
               Furthermore, allowing taxpayers to record the hearing does             
          not require that the Commissioner do so as well.  Although the              
          Commissioner also may choose to record the hearing, sec.                    
          7521(a)(2), just because the taxpayer records the hearing this              
          does not require the Commissioner also to record it.1                       
               If the Secretary had sought to prohibit recordings and                 
          transcriptions (and face-to-face meetings for that matter), he              
          could have chosen such phrases as a recording “is not allowed”,             
          “is not permitted”, “is prohibited”, or “shall not be made”.  He            
          did not.  The regulations instead contain the language “is not              
          required” which permits, but does not mandate, a recording.2                

               1  I realize, however, as a practical matter that if a                 
          taxpayer records the hearing the Commissioner will likely record            
          it also.                                                                    
               2  Other answers contained in sec. 301.6330-1(d)(2), Proced.           
          & Admin. Regs. contain “mandatory” language.  Sec. 301.6330-                
          1(d)(2), A-D1, Proced. & Admin. Regs. (“The taxpayer is not                 
          entitled to another CDP hearing under section 6330 if the                   
          additional assessment represents accrual of interest, accrual of            
          penalties, or both.”), A-D5, Proced. & Admin. Regs. (“The                   

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Last modified: May 25, 2011