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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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