Mary K. Dues - Page 9

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          T.C. 176, 181-182 (2000).                                                   
               Where, as is the case here, the validity of the underlying             
          tax liability is not properly placed at issue, the Court will               
          review the determination of the Commissioner of the Internal                
          Revenue for abuse of discretion.  Sego v. Commissioner, supra at            
          610; Goza v. Commissioner, supra at 182.                                    
               We turn now to petitioner’s argument under section                     
          7521(a)(1) that the refusal by the Appeals Office to permit                 
          petitioner to make an audio recording of any Appeals Office                 
          hearing was improper.  Before she filed the petition in this                
          case, petitioner made statements and requests and advanced                  
          contentions and arguments that the Court has found to be frivo-             
          lous and/or groundless.  In the petition and the attachments                
          thereto, petitioner 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 sections 6320(b)             
          and 6330(b) in order to allow petitioner 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                

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