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Office to allow a taxpayer to make an audio recording of an
Appeals Office hearing held pursuant to section 6330(b), we
conclude that (1) it is not necessary and will not be productive
to remand this case to the Appeals Office for another hearing
under section 6330(b) in order to allow petitioners to make such
an audio recording, see Lunsford v. Commissioner, 117 T.C. 183,
189 (2001), and (2) it is not necessary or appropriate to reject
respondent’s determination to proceed with the collection action
as determined in the notice of determination with respect to
petitioners’ taxable years 1996, 1997, and 1999, see id.4
We next consider petitioners’ position that the U.S.
Bankruptcy Court discharged petitioners’ unpaid liability for
1996 and petitioners’ unpaid liability for 1997.5 An individual
debtor is not to be discharged in a bankruptcy proceeding from
certain specified categories of debt. 11 U.S.C. sec. 523(a)
(2000). The first such category is described in pertinent part
in 11 U.S.C. sec. 523(a)(1) as follows:
� 523. Exceptions to discharge
(a) A discharge under section 727, 1141, 1228(a),
1228(b), or 1328(b) of this title [title 11] does not
discharge an individual debtor from any debt--
(1) for a tax * * *--
4See Kemper v. Commissioner, T.C. Memo. 2003-195.
5Petitioners did not argue at their Appeals Office hearing
that the U.S. Bankruptcy Court discharged petitioners’ unpaid
liability for 1999.
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