Dominic Calafati - Page 6

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               On October 14, 2003, the petition contesting the notice of             
          determination was filed.  The only error petitioner alleged was             
          that the section 6330 hearing was not conducted in accordance               
          with section 7521(a)(1).  On December 4, 2003, respondent’s                 
          answer, in which he denied he erred as alleged, was filed.                  
               Petitioner subsequently filed a motion for summary judgment.           
          In his motion, petitioner asserts there is no dispute as to any             
          material facts and that he is entitled to audio record his                  
          section 6330 telephone hearing as a matter of law.  We held a               
          hearing on petitioner’s motion.  Both petitioner and respondent             
          appeared and were heard.  At the hearing, petitioner argued, in             
          the alternative, that he should have received some advance notice           
          of the fact that if he had requested a face-to-face meeting, then           
          he would have been allowed to record it.  Respondent’s position             
          is that section 7521(a)(1), which authorizes taxpayers to record            
          “in-person interviews”, is not applicable to section 6330                   
          telephone hearings and that respondent had no obligation to                 
          notify petitioner of his policy regarding the recording of                  
          section 6330 hearings.                                                      
          A.  Summary Judgment                                                        
               Summary judgment is a procedure designed to expedite                   
          litigation and avoid unnecessary, time-consuming, and expensive             
          trials.  Fla. Peach Corp. v. Commissioner, 90 T.C. 678, 681                 

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