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examination division and the collection division, respectively,
is to investigate and determine facts relating to the
determination and the collection of any tax.
Thus, it makes perfect sense that, when Congress enacted
section 7521(a)(1) and the other “PROCEDURES INVOLVING TAXPAYER
INTERVIEWS” set forth in section 7521, it did not intend to
include hearings or conferences historically held before Appeals
for the purpose of attempting to settle or otherwise resolve
actions taken by the examination division or the collection
division of the IRS without resort to litigation. And it makes
no sense that Congress would have required that section
7521(a)(1) and the other procedures in section 7521 apply to such
hearings or conferences. Pursuant to the majority’s holding that
the phrase “in-person interview” includes an Appeals hearing, not
only taxpayers, see sec. 7521(a)(1), but also Appeals officers,
see sec. 7521(a)(2), have the right to make an audio recording of
Appeals hearings. I believe that such audio recordings will
inhibit unnecessarily and inappropriately the give-and-take that
typically takes place at such hearings and conferences in order
to attempt to negotiate settlements or otherwise resolve actions
taken by the examination division or the collection division of
the IRS without resort to litigation.
4(...continued)
her consideration and comment.
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