Robert E. Crandall - Page 13

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               satisfactory to the taxpayer, the Appeals officer or                   
               employee will review the taxpayer’s request for a CDP                  
               hearing, the case file, any other written                              
               communications from the taxpayer (including written                    
               communications, if any, submitted in connection with                   
               the CDP hearing), and any notes of any oral                            
               communications with the taxpayer or the taxpayer’s                     
               representative.  Under such circumstances, review of                   
               those documents will constitute the CDP hearing for the                
               purposes of section 6330(b).  [Sec. 301.6330-1(d)(2),                  
               Q&A-D6 and D7, Proced. & Admin. Regs.]                                 
          This Court has cited the above regulatory provisions, and                   
          corresponding promulgations under section 6320, with approval.              
          See, e.g., Taylor v. Commissioner, supra; Leineweber v.                     
          Commissioner, supra; Dorra v. Commissioner, supra; Gougler v.               
          Commissioner, supra.                                                        
               With respect to the instant matter, the record reflects that           
          petitioner was provided with an opportunity for a face-to-face              
          hearing on April 10, 2003.  The hearing did not proceed when                
          petitioner was not permitted to record the meeting.  As explained           
          in our previous order in this case, in Keene v. Commissioner, 121           
          T.C. 8, 19 (2003), this Court held that taxpayers are entitled,             
          pursuant to section 7521(a)(1), to audio record section 6330                
          hearings.  The taxpayer in that case had refused to proceed when            
          denied the opportunity to record, and we remanded the case to               
          allow a recorded Appeals hearing.  Id.                                      
               In contrast, again as noted in our November 17, 2004, order,           
          we have distinguished, and declined to remand, cases where the              
          taxpayer had participated in an Appeals Office hearing, albeit              

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