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As was true of petitioner’s attachments to his Forms 1040,
petitioner’s attachment to Form 12153, and petitioner’s petition
except for an argument under section 7521(a)(1), petitioner’s
response to respondent’s motion for summary judgment contains
statements, contentions, and arguments that the Court finds to be
frivolous and/or groundless.
Under section 7521(a)(1), a taxpayer has the right to make
an audio recording of a section 6330 hearing. Keene v.
Commissioner, 121 T.C. 8, 16, 19 (2003). However, it is not
necessary or productive to remand this case to respondent’s
Appeals Office merely to provide petitioner a recorded hearing
where he previously attended and participated in a section 6330
hearing. Id.; Holliday v. Commissioner, T.C. Memo. 2005-240;
Durrenberger v. Commissioner, T.C. Memo. 2004-44; Kemper v.
Commissioner, T.C. Memo. 2003-195; see also Lunsford v.
Commissioner, 117 T.C. 183, 189 (2001).
Petitioner participated in a section 6330 hearing, albeit an
unrecorded one. Remanding this case to Appeals, and thus
allowing petitioner to continue to advance the same frivolous
arguments, would not be productive. For these reasons, we
conclude that any error made by respondent in not allowing
petitioner to record the hearing was harmless. See Kemper v.
Commissioner, supra.
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Last modified: May 25, 2011