Curtis B. Keene - Page 33

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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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