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section 7521(a) to audio record a section 6330 face-to-face
hearing but not a telephone hearing. Under the circumstances of
this case, we do not have to reach this issue.
Respondent does not dispute for purposes of petitioner’s
motion that, on or before the date of petitioner’s section 6330
hearing, respondent had adopted, at least informally, an
administrative position regarding the effect of our opinion in
Keene on a taxpayer’s right to audio record a section 6330
hearing (post-Keene policy).5 In addition, respondent admits that
5On Sept. 11, 2003, approximately 2 months after we filed
our Opinion in Keene, the Office of Chief Counsel issued Notice
CC-2003-031 (Sept. 11, 2003) to provide guidance to IRS personnel
as to “when the Internal Revenue Service Office of Appeals will
offer a taxpayer a face-to-face conference in a lien and levy
case arising under I.R.C. �6320 or �6330.” In Notice CC-2003-
031, the Office of Chief Counsel limited a taxpayer’s right to
obtain a face-to-face conference in a proceeding under sec. 6320
or 6330 in situations where the taxpayer has raised in his
hearing request only frivolous or groundless arguments. The
notice provides that, if a taxpayer who has raised only frivolous
or groundless arguments in his hearing request satisfies the
Appeals Office that he is prepared to discuss nonfrivolous
issues, the taxpayer may be offered a face-to-face conference,
and, if he requests to do so, the taxpayer may audio record the
conference in accordance with sec. 7521 and Keene v.
Commissioner, supra.
Effective May 27, 2004, the Service revised Internal Revenue
Manual (IRM) sec. 8.7.2, Special Collection Appeals Programs, to
establish procedures for recording face-to-face hearings before
the Appeals Office and to set forth requirements for making an
audio recording of an Appeals Office conference. Specifically,
IRM sec. 8.7.2.3.6 acknowledges our Opinion in Keene and confirms
that the Appeals Office will allow audio recordings of all types
of cases that have face-to-face conferences on issues that are
not deemed frivolous but will not allow recordings of telephone
conferences. Under 4 Administration, IRM (CCH), sec. 8.6.1, at
(continued...)
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