- 7 - that they would proceed with the hearing by telephone. The settlement officer’s notes of the telephone conversation indicate, among other things, that Mr. Paul stated that he was at a disadvantage because he had not had enough time to prepare for the hearing; that the settlement officer reminded Mr. Paul that a substantial amount of time had already been afforded him for this purpose; and that the settlement officer reiterated that petitioner’s arguments were frivolous. Petitioner’s version of the telephone call is that very shortly after the parties greeted one another the settlement officer terminated the conversation. Both parties agree that at some point in their telephone conversation the settlement officer inquired whether petitioner was making an audio recording of the hearing. Petitioner and his representative confirmed that they were. The settlement officer explained to petitioner and Mr. Paul that while section 7521 permits audio recordings, advance notice of the intent to make such a recording must be given and that he had received none. Petitioner offered to turn off the recorder, but the settlement officer was not confident that he would be able to verify whether the recorder was in fact turned off and therefore ended the hearing. Respondent’s Appeals Office sustained the lien and issued the notice of determination on January 6, 2005. Petitioner filedPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 NextLast modified: November 10, 2007