- 12 -
See also sec. 301.6320-1(d)(2) Q&A-D6 and D7, Proced. & Admin.
Regs. (nearly identical language except for final reference to
“section 6320(b)”. This Court has cited the above regulatory
provisions with approval. See, e.g., Taylor v. Commissioner,
supra; Leineweber v. Commissioner, supra; Dorra v. Commissioner,
supra; Gougler v. Commissioner, supra.
With respect to the instant matter, the record reflects that
petitioner and Mr. Tracy participated in a face-to-face hearing
on January 7, 2003. As regards petitioner’s complaints
concerning recording, on July 8, 2003, this Court issued Keene v.
Commissioner, 121 T.C. 8, 19 (2003), in which it was held that
taxpayers are entitled, pursuant to section 7521(a)(1), to audio
record section 6330 hearings. The taxpayer in that case had
refused to proceed when denied the opportunity to record, and we
remanded the case to allow a recorded Appeals hearing. Id.
In contrast, we have distinguished, and declined to remand,
cases where the administrative proceedings took place prior to
our opinion in Keene v. Commissioner, supra; where the taxpayer
had participated in an Appeals Office hearing, albeit unrecorded;
and where all issues raised by the taxpayer could be properly
decided from the existing record. E.g., id. at 19, 20; Frey v.
Commissioner, T.C. Memo. 2004-87; Durrenberger v. Commissioner,
T.C. Memo. 2004-44; Brashear v. Commissioner, T.C. Memo. 2003-
196; Kemper v. Commissioner, T.C. Memo. 2003-195.
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