Kevin Thompson - Page 5

                                        - 5 -                                         
          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.                                                          
               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               

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  Next

Last modified: May 25, 2011