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hearing may, but is not required to, consist of a face-
to-face meeting, one or more written or oral
communications between an Appeals officer or employee
and the taxpayer or the taxpayer’s representative, or
some combination thereof. * * *
Q-D7. If a taxpayer wants a face-to-face CDP
hearing, where will it be held?
A-D7. The taxpayer must be offered an opportunity
for a hearing at the Appeals office closest to
taxpayer’s residence or, in the case of a business
taxpayer, the taxpayer’s principal place of business.
If that is not satisfactory to the taxpayer, the
taxpayer will be given an opportunity for a hearing by
correspondence or by telephone. If that is not
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 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 February 19, 2003. The hearing did not proceed when
petitioner was not permitted to record the meeting. On July 8,
2003, in Keene v. Commissioner, 121 T.C. 8, 19 (2003), this Court
held that taxpayers are entitled, pursuant to section 7521(a)(1),
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