Robert Holliday - Page 6

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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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