Robert Lee, Jr. - Page 4

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          eligible to make an offer in compromise or to pay his outstanding           
          tax liability in installments; and (3) the Appeals officer                  
          reviewed petitioner’s administrative file and concluded that                
          respondent met all of the administrative and legal procedures               
          governing the assessment and collection of petitioner’s                     
          outstanding tax liability for 1995.                                         
               On September 8, 2003, petitioner filed with the Court a                
          Petition for Lien and Levy Action Under 26 USC �6330(d).4  Citing           
          the Court’s holding in Keene v. Commissioner, 121 T.C. 8 (2003),            
          petitioner’s sole contention in the petition is that respondent             
          abused his discretion in issuing a notice of determination to               
          petitioner without permitting petitioner to make an audio                   
          recording of the administrative hearing.                                    
               After filing an answer to the petition, respondent filed a             
          Motion for Summary Judgment.  Citing the Court’s holding in                 
          Kemper v. Commissioner, T.C. Memo. 2003-195, respondent contends            
          that, considering the record as a whole (and particularly                   
          petitioner’s predisposition to bring frivolous actions),                    
          respondent’s decision to deny petitioner the opportunity to make            
          an audio recording of the administrative hearing was at most                
          harmless error.  Further, respondent argued that, under the                 
          circumstances, it was not necessary, nor would it be productive,            

               4  At the time the petition was filed, petitioner resided in           
          Tempe, Arizona.                                                             

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