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record in-person interviews, as applied to section 6320 and 6330
Appeals hearings, would be administered by the Service in the
same manner as the Service had for the 10 years since its
enactment administered section 7521. In any event, because
taxpayers had the right to tape Appeals proceedings at the time
sections 6320 and 6330 were enacted, nothing can be presumed from
Congress’s silence regarding the right to record these hearings.
Third, several considerations of fairness or practicality
support the taxpayer’s right to record hearings under section
6320 or 6330. In particular, it is noteworthy that both section
7521 and sections 6320 and 6330 were enacted to add to the
taxpayer’s procedural rights. The usefulness of a transcript for
purposes of review of sections 6320 and 6330 proceedings also
cannot be ignored. Lastly, the concerns apparently generating
the Service’s retraction of recording rights in the Appeals
context can perhaps be handled effectively in ways less drastic
than a complete curtailment.
GERBER, LARO, FOLEY, MARVEL, and GOEKE, JJ., agree with this
concurring opinion.
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