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Petitioner contends that his 1998 tax liability was
discharged in bankruptcy.5 We disagree. Income taxes are debts
not dischargeable in bankruptcy for taxable years for which
returns are due within 3 years before the filing of a petition in
bankruptcy. 11 U.S.C. secs. 523(a)(1)(A), 507(a)(8)(A)(i)
(2000). Petitioner filed his bankruptcy petition on April 6,
2000, which is within 3 years of the time his 1998 return was
due. Thus, petitioner’s 1998 tax liability is not dischargeable
in bankruptcy. See id.
3. Audio Recording
A taxpayer has the right under section 7521(a)(1) to make an
audio recording of a section 6320 hearing with the Appeals Office
if the taxpayer makes an advance request and makes the recording
at the taxpayer’s expense with the taxpayer’s equipment. Sec.
7521(a)(1); Keene v. Commissioner, 121 T.C. 8, 16, 19 (2003).
However, it is not necessary or productive to remand a case to
Appeals merely to provide the taxpayer a recorded hearing where
(1) the taxpayer previously attended and participated in an
Appeals Office hearing, and (2) we can properly decide all of the
issues pleaded by the taxpayer. Keene v. Commissioner, supra at
5 We have jurisdiction in lien proceedings under sec. 6320
to decide whether income tax liabilities have been discharged in
bankruptcy. Washington v. Commissioner, 120 T.C. 114, 121,
(2003).
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