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Ms. Boudreau’s case activity report contains unexplained
notations and abbreviations. Respondent made no transcript or
recording of the hearing. The records provided by respondent
fail to include any information on “National Standards”, “Local
Standards”, or “other basis for ascertaining ‘allowable
expenses’”, or grounds for deviating from those national or local
standards.
Those are not claims that petitioner made at the hearing.
While in Robinette v. Commissioner, supra, we admitted at trial
evidence not provided to Appeals on a showing that (besides being
relevant and otherwise admissible under the Federal Rules of
Evidence) the evidence related to issues raised at the taxpayer’s
section 6330 hearing, we did not say that such a showing is
prerequisite to admissibility. An irregularity in the conduct of
the hearing or some defect in the record may not be apparent
until after the hearing is concluded and the taxpayer receives
notice of the resulting determination. The circumstances may
justify allowing the taxpayer to raise the issue at trial and
introduce evidence notwithstanding the taxpayer’s failure to
raise the issue at the section 6330 hearing.7 We address each of
7 Even given application of the record rule, circumstances
with respect to conduct of the hearing may justify
supplementation of the record. See, e.g., Olsen v. United
States, 414 F.3d at 155 (in the context of a section 6330
hearing); Lands Council v. Powell, 395 F.3d 1019, 1030 (9th Cir.
(continued...)
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