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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);
2(...continued)
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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