Dominic Calafati - Page 12

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          judicial review of the determination made by the Appeals Office             
          with respect to the Commissioner’s proposed levy, we held that              
          the taxpayer had a statutory right under section 7521(a)(1) to              
          audio record his section 6330 hearing.  Id. at 17-19.  However,             
          we did not specifically address when an interview qualifies as              
          “in-person” in Keene, presumably because that aspect of the                 
          taxpayer’s argument was not contested by the Commissioner and               
          could not reasonably be disputed on the facts of the case.  That            
          issue is now before us.                                                     
               2.   The Meaning of “In-Person” in Section 7521(a)                     
               As we acknowledged in Keene, section 7521(a) does not define           
          the term “in-person interview”.  Although we held in Keene that a           
          face-to-face section 6330 hearing qualified as an “in-person                
          interview” within the meaning of section 7521(a), we did not                
          decide whether other kinds of section 6330 hearings, such as the            
          telephone hearing involved in this case, also qualified as an               
          “in-person interview”.                                                      
               Where a term is not defined by statute, it is appropriate to           
          accord the term its “ordinary meaning”.  Nw. Forest Res. Council            
          v. Glickman, 82 F.3d 825, 833 (9th Cir. 1996); Keene v.                     
          Commissioner, 121 T.C. at 14.  “And when there is no indication             
          Congress intended a specific legal meaning for the term, courts             
          may look to sources such as dictionaries for a definition.”                 
          Keene v. Commissioner, supra at 14-15; see also Muscarello v.               

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