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process.” On July 8, 2003, after petitioner requested his
hearing, we released our Opinion in Keene v. Commissioner, 121
T.C. 8 (2003). In Keene, we held that a taxpayer was entitled to
audio record a face-to-face section 6330 hearing under section
7521(a).
By letter dated July 28, 2003, Appeals Officer Paula Stanton
(the Appeals officer) informed petitioner that his section 6330
hearing was scheduled to take place on August 12, 2003, at the
Service’s Philadelphia, Pennsylvania, Appeals Office.
Petitioner’s representative, Albert Wagner (Mr. Wagner),
telephoned the Appeals officer to reschedule the hearing for
August 18, 2003, and to request that the hearing be conducted by
telephone. Mr. Wagner also advised the Appeals officer that he
intended to audio record the telephone hearing. The Appeals
officer informed Mr. Wagner that audio recording would not be
permitted. In response, Mr. Wagner stated that he still wanted
to proceed with the telephone hearing.
On or around August 11, 2003, several days after the
telephone conversation with Mr. Wagner, the Appeals officer
received a facsimile dated August 7, 2003, from Mr. Wagner that
confirmed Mr. Wagner’s desire to participate in the August 18
telephone hearing and reiterated his intent to audio record the
hearing “pursuant to IRC �7521(a)(1)” and “the recent Tax Court
decision, * * * Keene v Commissioner”. The Appeals officer did
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Last modified: May 25, 2011