Dominic Calafati - Page 9

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          * * * relating to the determination or collection of any tax”.              
          However, neither section 7521(a)(1) nor the legislative history             
          of section 7521 “directly and clearly defines or otherwise                  
          describes the term ‘in-person interview’.”  Keene v.                        
          Commissioner, 121 T.C. at 14.                                               
               In his motion for summary judgment, petitioner contends that           
          a telephone interview conducted pursuant to section 6330                    
          qualifies as an “in-person interview” within the meaning of                 
          section 7521(a).  Citing Keene, petitioner contends that he is              
          entitled under section 7521(a) to audio record his telephone                
          hearing.  We consider petitioner’s contentions below.                       
               1.  Keene v. Commissioner and the Definition of “Interview”            
               In Keene, we considered for the first time whether section             
          7521(a)(1) entitles a taxpayer to audio record a section 6330               
          hearing.  In that case, the taxpayer requested a section 6330               
          hearing with the Appeals Office and informed the Appeals Office             
          of his intent to audio record the hearing.  Id. at 11.  An                  
          Appeals officer scheduled a face-to-face hearing with the                   
          taxpayer but informed him that the Appeals Office would not allow           
          audio or stenographic recordings of Appeals Office cases.  Id.              
          The taxpayer appeared for the face-to-face hearing.  Id. at 13.             
          When the Appeals officer again informed the taxpayer that he                
          would not be allowed to record the hearing, the taxpayer decided            
          he did not want the hearing because he could not record it.  Id.            

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Last modified: May 25, 2011