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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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