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2. Welcoming a Transcript
Having a transcript of the section 6330 hearing will allow
us to perform better the review provided to taxpayers by section
6330(d).
Until now, in order to determine what issues taxpayers
raised at the section 6330 hearing, the Court was faced with “he
said-she said” situations--needless “credibility contests”
between the taxpayer and the Appeals officer. In many cases this
contest was not fully developed because the only evidence
submitted to determine what issues were raised at the hearing was
the notice of determination.
I have tried a number of cases in which it was difficult to
determine what issues the taxpayer raised at the section 6330
hearing. Sometimes it is obvious that the Appeals officer had
extreme difficulty understanding what issues the taxpayer raised
at the hearing. In those cases, we were left merely with the
confusing testimony of the taxpayer and the Appeals officer’s
testimony regarding what issues he or she “believed” the taxpayer
raised.
Instead of merely having the notice of determination or the
2(...continued)
taxpayer must sign a written waiver.”), and A-D7, Proced. &
Admin. Regs. (“The taxpayer must be offered an opportunity for a
hearing at the Appeals office closest to [sic] taxpayer’s
residence or, in the case of a business taxpayer, the taxpayer’s
principal place of business.”) (Emphasis added.)
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