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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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