Dominic Calafati - Page 14

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          legislative history of section 7521 indicates that the Service              
          may meet this obligation with a “written statement handed to the            
          taxpayer” at or shortly before the initial in-person interview.             
          H. Conf. Rept. 100-1104, at 213 (1988), 1988-3 C.B. 473, 703.               
          Together, section 7521(b) and the legislative history suggest               
          that Congress envisioned an “in-person interview” as an interview           
          where both a Service representative and the taxpayer (or his                
          representative), see sec. 7521(c), are physically present and               
          able to “hand” information to each other.  See also IRS Field               
          Serv. Advisory 200206055 (February 2002) and IRS General                    
          Litigation Bulletin No. 355 (April 1990), which generally                   
          distinguish section 7521 “in-person interviews” from “written               
          communication or telephone conversations” between the Service and           
               We conclude, therefore, that the term “in-person interview”            
          in section 7521(a) refers to an interview in which the IRS                  
          representative and the taxpayer and/or his representative are               
          face-to-face, that is, they are within each other’s physical                
          D.   Application to Section 6330 Telephone Hearings                         
               1.  Whether Section 7521(a)(1) Entitles Petitioner To Make             
          an Audio Recording of His Section 6330 Telephone Hearing                    
               Respondent contends that there is a material difference                
          between the section 6330 hearing in Keene and the section 6330              
          hearing at issue here.  In Keene v. Commissioner, supra at 13,              

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