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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
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