- 11 -
Section 7521(a)(1) provides that a taxpayer, in connection
with an interview and upon advance request, will be allowed to
make an audio recording of the interview. See Notice 89-51,
1989-1 C.B. 691, for IRS guidelines requiring advance notice of
intent to record. Petitioner did not make an advance request to
record the hearing as required in section 7521(a)(1).
Furthermore, given that the hearing occurred, and that petitioner
does not assert that he raised collection alternatives that were
not considered by, or were not reflected in the case activity
records of, the settlement officer, we do not consider the issue
of recording decisive. Petitioner simply has not claimed or
shown prejudice in the failure to permit recording. See Frey v.
Commissioner, T.C. Memo. 2004-87; Durrenberger v. Commissioner,
T.C. Memo. 2004-44; Brashear v. Commissioner, T.C. Memo. 2003-
196; Kemper v. Commissioner, T.C. Memo. 2003-195.
The record establishes that petitioner advanced only
frivolous, groundless arguments and assertions. Petitioner
failed to raise any relevant issues of merit. At no point in the
collection proceedings did petitioner offer any alternatives to
collection. Any possibility that petitioner might have had a
valid claim to make if the telephone hearing had continued was
dispelled at the trial of this case.8 At that time, the Court
8Indeed, we denied respondent’s motion for summary judgment
on Dec. 8, 2005, in order that petitioner would have an
opportunity to present valid arguments.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: November 10, 2007