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testimony of witnesses as evidence of what issues the taxpayer
raised at the hearing, now the parties will be able to submit as
evidence a transcript of the hearing. In Bourbeau v.
Commissioner, T.C. Memo. 2003-117, the taxpayer and the
Commissioner recorded the section 6330 hearing and a court
reporter transcribed the hearing. The taxpayer attached a copy
of the transcript to his amended petition, and the Commissioner
attached a copy of the transcript to his motion for summary
judgment. I found the transcript of the hearing to be extremely
helpful in rendering a decision in Bourbeau--especially in the
context of a pretrial motion. The transcript made it clear what
issues the taxpayer in Bourbeau did, and did not, raise at the
hearing. See also Struhar v. Commissioner, T.C. Memo. 2003-147
(in which a tape recording of the taxpayer’s section 6330 hearing
helped the Court decide what transpired at the hearing). I look
forward to such clarity in the future.
LARO, FOLEY, MARVEL, and GOEKE, JJ., agree with this
concurring opinion.
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