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At the most, if some delay is to be tolerated in disposing
of Keene’s petition challenging respondent’s proposed collection
action, an order should be issued asking Keene to advise the
Court in writing, within a specified time period, what underlying
arguments he would make (if he were given another opportunity to
have a CDP Appeals hearing and to have the hearing recorded) that
are not already reflected in the referred-to written attachment
to his CDP hearing request. If Keene files a response to such an
order containing only frivolous arguments, this case could easily
be disposed of without ever addressing the legal issue raised
under section 7521(a)(1).
I acknowledge that, in the few nonprotester CDP cases that
seem to exist, recorded transcripts of CDP Appeals hearings may
be helpful, and nothing that we adopt in the Kemper or Keene
opinions will prevent the IRS and taxpayers from agreeing to
record CDP Appeals hearings in appropriate situations.
In summary, to conclude that the IRS should be required to
record CDP Appeals hearings or to permit taxpayers to record such
hearings -- whenever taxpayers make such requests and regardless
of how difficult the taxpayers and how frivolous their underlying
arguments -- strikes me as contrary to the above regulations, as
inappropriate judicial meddling with respondent’s Appeals
hearings, as inefficient use of judicial resources, and as
conducive to further delay in the collection of taxes the Federal
Government desperately needs.
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