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September 15, 2002, continuing to challenge the validity of
respondent’s notice of Federal tax lien filing, notice of intent
to levy, and notice of deficiency. On October 25, 2002, the
Appeals officer issued a Notice of Determination Concerning
Collection Action(s) Under Section 6320 and/or 6330 (notice of
determination), sustaining the proposed levy action and the
notice of Federal tax lien filing for the 1997 liability. The
notice of determination stated that petitioner was not in
compliance with his filing requirements for certain years other
than 1997. Petitioner timely filed a petition with this Court.
At the time he filed his petition, petitioner resided in
Buchanan, Georgia.
OPINION
Petitioner’s primary argument is that the refusal by the
Appeals Office to permit him to make an audio recording of his
September 9, 2002, Appeals Office hearing was improper pursuant
to this Court’s holding in Keene v. Commissioner, supra. In
Keene, we held that section 7521(a)(1) requires the IRS to allow
taxpayers to audio record hearings held pursuant to sections 6320
and 6330. The Court remanded the taxpayer’s case to the Appeals
Office for a hearing in part because as a result of the
taxpayer’s not being allowed to audio record his hearing, the
taxpayer had chosen not to have a hearing. Id. at 19. However,
in Kemper v. Commissioner, T.C. Memo. 2003-195, issued on the
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Last modified: May 25, 2011