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and the unusual circumstances established by the undisputed facts
in this case, we conclude, in the exercise of our discretion,
that petitioner should be given the opportunity to have a face-
to-face hearing, which petitioner may audio record in accordance
with section 7521(a).7 Consequently, we shall grant petitioner’s
motion for summary judgment, in part, in that we shall remand
petitioner’s case to the Appeals Office for further proceedings
consistent with this Opinion, and we shall deny petitioner’s
motion to the extent that it asserts a right under section 7521
to audio record a section 6330 telephone hearing.
To reflect the foregoing,
An appropriate order
will be issued.
7Respondent does not contend that petitioner has asserted
frivolous or groundless positions. Consequently, this is not a
case where it would be unproductive to remand the case. See,
e.g., Lunsford v. Commissioner, 117 T.C. 183, 189 (2001);
Williams v. Commissioner, T.C. Memo. 2005-94.
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