James Vernon Williams - Page 13

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          This Court has cited the above regulatory provisions, and                   
          corresponding promulgations under section 6320, 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 June 4, 2003.  The hearing did not proceed when                  
          petitioner was not permitted to record the meeting.  As explained           
          in our previous 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 November 16, 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.            
          Memo. 2003-196; Kemper v. Commissioner, T.C. Memo. 2003-195.                
          Stated otherwise, cases will not be remanded to Appeals, nor                

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