Dominic Calafati - Page 2

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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.                                    


               MARVEL, Judge:  This matter is before the Court on                     
          petitioner’s motion for summary judgment filed pursuant to Rule             
               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