§7521 — Procedures involving taxpayer interviews
22 cases·6 followed·5 distinguished·11 cited—27% support
Statute Text — 26 U.S.C. §7521
Any officer or employee of the Internal Revenue Service in connection with any in-person interview with any taxpayer relating to the determination or collection of 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.
An officer or employee of the Internal Revenue Service may record any interview described in paragraph (1) if such officer or employee—
informs the taxpayer of such recording prior to the interview, and
upon request of the taxpayer, provides the taxpayer with a transcript or copy of such recording but only if the taxpayer provides reimbursement for the cost of the transcription and reproduction of such transcript or copy.
An officer or employee of the Internal Revenue Service shall before or at an initial interview provide to the taxpayer—
in the case of an in-person interview with the taxpayer relating to the determination of any tax, an explanation of the audit process and the taxpayer’s rights under such process, or
in the case of an in-person interview with the taxpayer relating to the collection of any tax, an explanation of the collection process and the taxpayer’s rights under such process.
If the taxpayer clearly states to an officer or employee of the Internal Revenue Service at any time during any interview (other than an interview initiated by an administrative summons issued under subchapter A of chapter 78) that the taxpayer wishes to consult with an attorney, certified public accountant, enrolled agent, enrolled actuary, or any other person permitted to represent the taxpayer before the Internal Revenue Service, such officer or employee shall suspend such interview regardless of whether the taxpayer may have answered one or more questions.
Any attorney, certified public accountant, enrolled agent, enrolled actuary, or any other person permitted to represent the taxpayer before the Internal Revenue Service who is not disbarred or suspended from practice before the Internal Revenue Service and who has a written power of attorney executed by the taxpayer may be authorized by such taxpayer to represent the taxpayer in any interview described in subsection (a). An officer or employee of the Internal Revenue Service may not require a taxpayer to accompany the representative in the absence of an administrative summons issued to the taxpayer under subchapter A of chapter 78. Such an officer or employee, with the consent of the immediate supervisor of such officer or employee, may notify the taxpayer directly that such officer or employee believes such representative is responsible for unreasonable delay or hindrance of an Internal Revenue Service examination or investigation of the taxpayer.
This section shall not apply to criminal investigations or investigations relating to the integrity of any officer or employee of the Internal Revenue Service.
22 Citing Cases
355 (April 1990), which generally distinguish section 7521 “in-person interviews” from “written communication or telephone conversations” between the Service and taxpayers.
ting involves the collection of tax; that he gave advance notice of his intent to record; and he brought his own recording equipment for that purpose.5 To the contrary, respondent contends that petitioner has no statutory right to audio record a section 6330 proceeding because it is a “hearing”, as distinguished from an “interview”, and, therefore, is not subject to the provisions of section 7521(a)(1).
We have 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.
We have 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.
Petitioner requested a face-to-face hearing so that he could tape record the hearing as is allowed by law pursuant to §7521 and Keene v.
The Court found that all the taxpayers’ arguments, other than their section 7521 argument, were frivolous or groundless arguments that the Court had previously rejected.
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 .
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.
lleged, inter alia, that he had never received a notice of deficiency, that he had not received any "taxable" income for 2000, and that respondent had violated the law by denying petitioner his right to record his section 6330 conference pursuant to section 7521. - 8 - In his response opposing respóndent's motion for summary judgment, petitioner in general raises the challenges noted above, and further contends: (i) That no "valid" notice of deficiency was issued to him for 2000, (ii) that respo
court reporter also appeared but was required to leave the conference despite Mr. Patterson’s argument that a court reporter is not an ‘audio recording’ and should be allowed. SO Sellers cited Internal Revenue Manual (IRM) 8.6.1.5 (Oct. 1, 2016) and section 7521. 16 [*16] Mr. Goddard and Mr. Patterson received a Notice of Determination dated September 22, 2017, for tax years 1999 and 2000, reiterating what was communicated by SO Sellers during the CDP hearing. Specifically, the notice explains t
Macdonald also told Appeals that she intended to make an audio recording ofher hearing under section 7521 and that she was withdrawing any positions classified as "frivolous or groundless." The Appeals officer who conducted the hearing used the Commissioner's internal information, including computer transcripts, to verify that all legal and procedural requirements had been met.
I hereby notify the Appeals Division ofmy intention to make an audio recording ofthe hearing pursuant to IRC § 7521, and will bring with me a court reporter, a representative and two witnesses.
Although petitioner had the option, under section 7521, to request in advance that the hearing be recorded, he has stipulated that he did not make such a request .
In addition, petitioners do not contend ever to have made a request under section 7521 to record the hearing.
sh to record, however, I wanted to make you aware of this change in the event you had planned to record the hearing or hire someone to stenographically record the hearing. The recording of hearings has always been discretionary for Appeals under IRC §7521. You may still have a witness present at the hearing; however, this witness may not represent you or negotiate for you. Shortly before May 8, 2002, in response to the settlement officer’s April 10, 2002 letter, petitioner sent the settlement of
as been a recent change in this practice for hearings before Appeals. Effec- tive immediately audio and stenographic recordings will no longer be allowed on Appeals cases. The recording of hearings has always been discretionary for Appeals under IRC §7521. Pursuant to a recent decision all audio and stenographic recordings will be eliminated. You may still have a witness present at the hearing; however, this witness may not represent you or negotiate for you. On May 7, 2002, in response to the s
he notice of deficiency. 5. Whether the Notice of Deficiency Complies With Section 7522 Petitioner cites section 7522,4 which requires that a notice of deficiency describe the basis for a deficiency and identify 4 Sec. 7522 was originally enacted as sec. 7521(2) by sec. 6233(a) of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100-647, 102 Stat. 3342, 3735, applicable to mailings made on or after Jan. 1, 1990, and was redesignated as sec. 7522 by sec. 11704(a)(30) of the Omnibus Bu
ubstantial evidence of unconstitutional conduct by 3 Each notice contains a description that satisfies sec. 7522, which provides for the general content of tax due, deficiency, and other notices. We note that this provision was originally enacted as sec. 7521(2) by sec. 6233(a) of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100-647, 102 Stat. 3342, 3735, applicable to mailings made on or after January 1, 1990, and was redesignated as sec. 7522 by sec. 11704(a)(3) of the Omnibus