- 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. 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 thePage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011