Nicholas & Carrie Cozzens - Page 11

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          that we have found to be frivolous and/or groundless.                       
               We turn now to petitioners’ argument under section                     
          7521(a)(1) that the refusal by the Appeals Office to permit                 
          petitioners to make an audio recording of the Appeals Office                
          hearing that the settlement officer scheduled on November 27,               
          2002, was improper.  Before they filed the petition in this case,           
          petitioners made statements and requests and advanced contentions           
          and arguments that the Court has found to be frivolous and/or               
          groundless.  In the petition and the attachments thereto, peti-             
          tioners persisted in advancing such frivolous and/or groundless             
          statements, contentions, arguments, and requests.  Consequently,            
          even though we held in Keene v. Commissioner, 121 T.C. 8, 19                
          (2003), that section 7521(a)(1) requires the Appeals Office to              
          allow a taxpayer to make an audio recording of an Appeals Office            
          hearing under section 6330(b), we conclude that (1) it is not               
          necessary and will not be productive to remand this case to the             
          Appeals Office for a hearing under section 6320(b) in order to              
          allow petitioners to make such an audio recording, see Lunsford             
          v. Commissioner, 117 T.C. 183, 189 (2001), and (2) it is not                
          necessary or appropriate to reject respondent’s determinations to           
          proceed with the collection action as determined in the notice of           
          determination with respect to petitioners’ respective unpaid                

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