William M. Leggett - Page 7

                                        - 7 -                                         
               any tax shall, upon advance request of such taxpayer,                  
               allow the taxpayer to make an audio recording of such                  
               interview at the taxpayer’s own expense and with the                   
               taxpayer’s own equipment.                                              
          This Court has held that section 7521 applies to section 6330               
          face-to-face hearings and a taxpayer providing the IRS with                 
          advance notice is allowed to record his face-to-face hearing.               
          Keene v. Commissioner, 121 T.C. 8, 19 (2003).  Notably, this                
          Court has held that section 7521 is not applicable to telephonic            
          hearings and a taxpayer is not entitled to record his telephonic            
          hearing.  Calafati v. Commissioner, 127 T.C. ___ (2006).                    
               Absent a situation controlled by section 7521, as in the               
          instant case, regulations promulgated under section 6330 provide            
          that “A transcript or recording of any face-to-face meeting or              
          conversation between an Appeals officer or employee and the                 
          taxpayer or the taxpayer’s representative is not required.”  Sec.           
          301.6330-1(d)(2), Q&A-D6, Proced. & Admin. Regs.  “[T]he                    
          applicable statutes and regulations do not confer any right to              
          record a telephone conference conducted as part of a collection             
          due process hearing.”  Little v. United States, 97 AFTR 2d 2006-            
          1466 (M.D.N.C. 2005), affd. 178 Fed. Appx. 230 (4th Cir. 2006).             
               This Court does not remand cases to the Commissioner’s                 
          Appeals Office merely on account of the lack of a recording when            
          to do so is not necessary and would not be productive.  Lunsford            
          v. Commissioner, 117 T.C. 183, 189 (2001); Frey v. Commissioner,            
          T.C. Memo. 2004-87.  “A principal scenario falling short of the             





Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  Next

Last modified: May 25, 2011