Curtis B. Keene - Page 27

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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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