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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