Curtis B. Keene - Page 28

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               WHERRY, J., concurring:  Respondent has taken the position             
          that section 7521 does not apply to the hearings afforded under             
          sections 6320 and 6330, on grounds that such hearings are not               
          “interviews” within the meaning of section 7521.  The majority              
          rightly concludes, relying in large part on the ordinary meaning            
          of the term “interview”, that taxpayers are entitled to make                
          audio recordings of section 6320 and 6330 hearings.  I write                
          separately to highlight several additional reasons why the                  
          majority is correct.                                                        
               First, it is significant that the express language of                  
          section 7521 grants a right which turns on the subject matter of            
          the interview and not on either (1) the particular function                 
          within the Internal Revenue Service (Service) of the officer or             
          employee conducting the interview or (2) the voluntary or                   
          involuntary nature of the interview.  The statute requires the              
          Service to permit taping whenever an interview is held relating             
          to the determination or collection of tax.                                  
               Second, neither legislative history nor administrative                 
          pronouncements directs a different result.  Legislative history             
          with respect to section 7521 expressly covered the “initial in-             
          person audit interviews" and "initial in-person collection                  
          interviews".  H. Conf. Rept. 100-1104, at 212-214 (1988), 1988-3            
          C.B. 473, 702-704.  The Service subsequently took the following             
          administrative position in defining "taxpayer interview":                   

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