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Held: Sec. 7521(a)(1), I.R.C., does not entitle P
to make an audio recording of his sec. 6330, I.R.C.,
telephone hearing with the IRS Appeals Office.
Held, further, because of the uncertainty
regarding a taxpayer’s ability to audio record a sec.
6330, I.R.C., hearing existing at the time of P’s sec.
6330, I.R.C., hearing, P’s motion for summary judgment
shall be granted in that the case is remanded for
further proceedings consistent with this Opinion.
David S. Brady, for petitioner.
Jack T. Anagnostis, for respondent.
OPINION
MARVEL, Judge: This matter is before the Court on
petitioner’s motion for summary judgment filed pursuant to Rule
121.1
Background
This is an appeal from respondent’s determination upholding
the proposed use of a levy to collect petitioner’s unpaid Federal
income tax liability for 1998. The only issues petitioner raises
are whether, pursuant to the provisions of section 7521(a)(1),
petitioner was entitled to audio record his section 6330
telephone hearing with the Internal Revenue Service Appeals
Office (the Appeals Office) and, alternatively, whether
1All Rule references are to the Tax Court Rules of Practice
and Procedure, and all section references are to the Internal
Revenue Code in effect at all relevant times.
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Last modified: May 25, 2011