Curtis B. Keene - Page 29

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                    For purposes of section 7520 of the Code [later                   
               redesignated section 7521], the term “taxpayer                         
               interview” means a meeting between an officer or                       
               employee of the Examination function, the Employee                     
               Plans and Exempt Organization function, or the                         
               Collection function of the Service, and a taxpayer or                  
               authorized representative, as defined in section                       
               7520(b)(2), when the determination or the collection of                
               any tax is at issue.                                                   
                         *    *    *    *    *    *    *                              
                    LEGAL EFFECT:  This document serves as an                         
               “administrative pronouncement” as that term is                         
               described in section 1.6661-3(b)(2) of Income Tax                      
               Regulations and may be relied upon to the same extent                  
               as a revenue ruling or revenue procedure.  [Notice 89-                 
               51, 1989-1 C.B. 691 (Notice 89-51).]                                   
               Because the Office of Appeals is typically treated by the              
          Service as an independent function, separate and distinct from              
          the Examination, Employee Plans and Exempt Organization, and                
          Collection functions, respondent maintains that a hearing with an           
          Appeals officer is not an in-person interview within the ambit of           
          section 7521.  I do not agree with this contention.  As to                  
          hearings under sections 6320 and 6330, Appeals, although                    
          separate, is in my view an integral component of the overall                
          Examination, Employee Plans and Exempt Organization, and                    
          Collection functions.                                                       
               Notice 89-51 is not controlling here since, by its own                 
          terms, its legal effect is similar to that of revenue rulings and           
          revenue procedures.  This Court and the Court of Appeals for the            
          Ninth Circuit, to which appeal in the instant case would normally           
          lie, have indicated that revenue rulings "do not rise to the                

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Last modified: May 25, 2011