- 4 - respondent’s Appeals Office (Appeals Office). In that form, petitioner stated that he intended to make an audio recording of his Appeals Office hearing. Petitioner attached, inter alia, a document to Form 12153 (petitioner’s attachment to Form 12153) that contained statements, contentions, arguments, and requests that the Court finds to be frivolous and/or groundless.3 On September 12, 2002, respondent’s Appeals officer (Appeals officer) sent petitioner a letter (Appeals officer’s September 12, 2002 letter). That letter stated in pertinent part: I have scheduled the hearing you requested on this case for the date and time shown above [October 3, 2002]. * * * * * * * * * * As a final note, you should be aware that for many years the policy in Appeals was to allow tape or steno- graphic recordings of Appeals hearings. Effective May 2, 2002, that policy changed. Such recordings are no longer allowed. On September 16, 2002, in response to the Appeals officer’s September 12, 2002 letter, petitioner sent the Appeals officer a letter. That letter stated in pertinent part: Thank you for scheduling my Collections Due Process Hearing. Your letter states that you will not allow an audio or stenographic recording of the hearing. I must ask you to cite your legal authority for not allowing 3Petitioner’s attachment to Form 12153 contained statements, contentions, arguments, and requests that are very similar to the statements, contentions, arguments, and requests contained in the attachments to Forms 12153 filed with the Internal Revenue Service by certain other taxpayers with cases in the Court. See, e.g., Flathers v. Commissioner, T.C. Memo. 2003-60.Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011