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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
(continued...)
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