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must consider those issues, verify that the requirements of
applicable law and administrative procedures have been met, and
consider “whether any proposed collection action balances the
need for the efficient collection of taxes with the legitimate
concern of the person [involved] that any collection action be no
more intrusive than necessary.” Sec. 6330(c)(3)(C).
Section 7521(a)(1) states that, upon the advance request of
the taxpayer, an Internal Revenue Service officer or employee
shall permit the taxpayer to make an audio recording of “any in-
person interview * * * relating to the determination or
collection of any tax”. As explained in our October 4, 2004,
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 October 4, 2004, order,
we have distinguished, and declined to remand, cases where the
taxpayer had participated in an Appeals Office hearing, albeit
unrecorded, and where all issues raised by the taxpayer could be
properly decided from the existing record. E.g., id. at 19-20;
Frey v. Commissioner, T.C. Memo. 2004-87; Durrenberger v.
Commissioner, T.C. Memo. 2004-44; Brashear v. Commissioner, T.C.
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