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Commissioner, T.C. Memo. 2004-17; Armstrong v. Commissioner, T.C.
Memo. 2002-224; Gougler v. Commissioner, T.C. Memo. 2002-185;
Mann v. Commissioner, T.C. Memo. 2002-48.
The Court has also ruled that taxpayers are entitled,
pursuant to a request made under section 7521(a)(1), to audio
record section 6330 hearings. Keene v. Commissioner, 121 T.C. 8,
19 (2003). Nonetheless, we have never held or implied that any
particular type of record is a necessary prerequisite for
meaningful review. Rather, our precedent and the administrative
records underlying each of those proceedings counsel that a broad
continuum exists in terms of the evidence we have found
sufficient to support judicial consideration.
Furthermore, precedent from other courts speaks with like
import. The Court of Appeals for the Sixth Circuit dealt with
this issue at some length in Living Care Alternatives of Utica,
Inc. v. United States, 411 F.3d 621 (6th Cir. 2005).
Acknowledging that the record in collection cases is in many
instances “surprisingly scant”, the court nonetheless went on to
explain: “No transcript or official record of the hearing is
required and, accordingly, one rarely exists.” Id. at 625.
The Courts of Appeals for the First and Eighth Circuits have also
generally endorsed this view. Robinette v. Commissioner, 439
F.3d 455, 459, 461-462 (8th Cir. 2006), revg. on other grounds
123 T.C. 85 (2004); Olsen v. United States, 414 F.3d 144, 150-151
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