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In the Court’s May 29, 2003 Order, we found that petitioners’
petition and certain exhibits attached thereto contained
statements, contentions, arguments, and questions that were
frivolous and/or groundless. We conclude that the following
allegations in petitioners’ petition raise valid issues that we
shall address: Petitioners’ allegation that the Appeals Office
improperly refused to allow them to make an audio recording of
their Appeals Office hearing, as required by section 7521(a)(1),
and petitioners’ allegation that petitioners’ unpaid liability
for 1996 and petitioners’ unpaid liability for 1997 were
discharged in petitioners’ bankruptcy proceeding.
We consider first petitioners’ position that the refusal by
the Appeals Office to permit them to make an audio recording of
the Appeals Office hearing held on November 20, 2002, was
improper under section 7521(a)(1). Throughout the period
commencing with petitioners’ sending to the IRS their 1996 Form
1040 reporting total income of $0 and total tax of $0 and ending
with their filing briefs with the Court, petitioners have made
statements, contentions, arguments, and requests and raised
questions that the Court finds to be frivolous and/or groundless.
Consequently, even though we held in Keene v. Commissioner, 121
T.C. 8 (2003), that section 7521(a)(1) requires the Appeals
3(...continued)
frivolous and/or groundless.
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