Dominic Calafati - Page 20

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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. 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             

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