Curtis B. Keene - Page 41

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               Congress enacted all the provisions of section 7521,                   
          including section 7521(a)(1), as part of the Technical and                  
          Miscellaneous Revenue Act of 1988 (TAMRA), Pub. L. 100-647, 102             
          Stat. 3342.  Congress prescribed in section 7521 several                    
          procedures involving taxpayer interviews.3  All of those                    
          procedures relate to the same taxpayer interviews; i.e., the same           
          “in-person interviews”.                                                     
          It was not until 1998, 10 years after Congress made section                 
          7521 part of the Code, that Congress enacted section 6330                   
          relating to proposed levies (and section 6320 relating to liens)            
          as part of the Internal Revenue Service Restructuring and Reform            
          Act of 1998, Pub. L. 105-206, 112 Stat. 685, in order to give               
          taxpayers certain rights, including the right to a hearing before           
          the Appeals Office, sec. 6330(b) (relating to proposed levies);             

               Assuming arguendo that the majority were correct in                    
          suggesting that Davis addressed only the procedure involving the            
          conduct of an Appeals hearing under sec. 6330(b) (and sec.                  
          6320(b)), the right to make an audio recording at an “in-person             
          interview” provided in sec. 7521(a)(1) relates only to a                    
          procedure involving the conduct of such an “in-person interview”.           
          As discussed below, Congress enacted sec. 7521(a)(1) into the               
          Code as one of several procedures involving “in-person                      
          interviews” set forth in sec. 7521.  Indeed, sec. 7521 is                   
          entitled “PROCEDURES INVOLVING TAXPAYER INTERVIEWS”.  See H.                
          Conf. Rept. 100-1104, at 212 (1988), 1988-3 C.B. 473, 702.                  
               3Sec. 7521 sets forth procedures regarding “Recording of               
          Interviews”, sec. 7521(a), “Safeguards” and “Right of                       
          Consultation” with respect to such interviews, sec. 7521(b)(1)              
          and (2), and “Representatives Holding Power of Attorney” who                
          appear at such interviews, sec. 7521(c).                                    

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