Recent IRS announcement to ban recording at appeals hearings
Document 22.214.171.124 19 of 38......
Recent IRS announcement to ban recording at appeals hearings.
Date: 03 June, 2002 2:51 PM
On May 2, 2002, the IRS national office of appeals authored and distributed
a memo stating that, effective immediately, they would no longer allow
taxpayers to make any recordings at appeals meeting, which does include CDP
hearings. That memo made reference to some recent happenings which they
said involved people going on the radio with altered transcripts or audio
tapes of actual hearings. They said this sort of thing makes them look bad
and this is how they plan to put a stop to it.
They also say that IRC 7521, which authorizes audio recordings, did not
apply by intent, to the appeals
division, but that appeals went along with the "policy". They say it was
really only designed for actual collection and examination division
meetings. Now, they are opting out and will not be including themselves.
A major problem is the statute itself. The plain language of section 7521
makes no demarcation exempting appeals employees or officers.
For "taxpayers", some will want to pursue things beyond when they
ultimately receive the "Notice of Determination" letter from the appeals
officer after convening in the Collection Due Process hearing. That means a
Tax Court petition. Which means the possibility of appellate court after
that. One obvious concern is the lack of proper evidence and other facts in
"the record". The "Respondent" loves to object to certain submissions of
evidence on the grounds that it is hearsay or that it was not properly
raised in earlier administrative venues.
People want an accurate, complete, and fully documented "case file" if and
when they eventually decide to pursue things in court.
The Appeals function is attempting to make everyone believe that they are
somehow separate from IRS, and
that as such they do not have to adhere to 7521 because they say it was not
written with them in mind.
How ridiculous and obnoxious. Of course they are separate from
Collections, just as Exam is separate also from Collections, but they are
ALL IRS, and they all "serve" taxpayers.
The current IRM for Appeals DOES allow for recordings in hearing and
meetings. The May 2nd memo states that policy effective immediately calls
for the opposite of what the law and their manual says. It says that the
manual will be revised in the future to reflect this change in policy.
Internal Revenue Code: Sec. 7521. - Procedures involving taxpayer
(a) Recording of interviews
(1) Recording by taxpayer
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.
(2) Recording by IRS officer or employee An officer or employee of the
Internal Revenue Service may record any interview described in paragraph (1)
if such officer or employee -
(A) informs the taxpayer of such recording prior to the interview, and
(B) 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
(1) Explanations of processes An officer or employee of the Internal
Revenue Service shall before or at an initial interview provide to the
(A) 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
(B) 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.
(2) Right of consultation 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.
(c) Representatives holding power of attorney 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
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
(d) Section not to apply to certain investigations This section shall not
apply to criminal investigations or investigations relating to the integrity
of any officer or employee of the Internal Revenue Service Internal Revenue
Manual, Chapter 8, Appeals: 126.96.36.199.4 (11-13-2001) Recording Hearings IRC º
7521, which was part of the Taxpayer Bill of Rights 1 (TBOR1), provided for
audio recordings in conferences dealing with Examination and Collection
issues. At the time the Service was implementing this audio recording
provision, it was determined the
provision was not mandatory for Appeals, because people chose to come to
Appeals. Dealing with Appeals was not a mandate, like it was for dealing
with Collection and Examination functions. Counsel has given Appeals advice
that the CDP provisions do not change that discretionary status. Appeals
made a decision at the time when the IRC º 7521 procedures were implemented
to follow the Service procedures. This continues to be our practice.
Both the Examination and Collection program IRM's allow stenographic
recordings. Therefore, Appeals will
also allow stenographic recordings to be made by court reporters provided
these court reporters have the credentials noted below and the taxpayer has
given the requisite 10-day advance notice as required in IRC º 7521. Appeals
will audio record any stenographic recordings and request a copy of the
In addition, Appeals will allow the taxpayer to have a court reporter in
the Appeals' office and the
taxpayer/representative participating via speakerphone. This is a logical
variant since the nearest Appeals' office may be some distance from the
taxpayer or representative. This will be allowed provided the 10-day advance
notice is given and the court reporter has the credentials noted below. As
noted above, Appeals will audio record any of these
stenographic recordings. The stenographer must have one of the following
credentials to be allowed to make a stenographic recording in Appeals.
Be qualified as a court reporter of the United States District Court;
Be licensed or certified by any state to be a court reporter or to take
Be an independent reporter qualified to take depositions for use in a
United States District Court.
Video recordings will not be allowed.
We have a Constitution and our Bill of Rights (the first 10 amendments)
that makes us free. Right? Then visit:
Then take a look at these sites: http://www.dixierising.com
NOTE # 1: This is the NINETEENTH doc in a string of about 38 regarding
the Income Tax, How it was illegally forced upon us, the collusion of
various nation banks, including The Bank of England, the Banks of Europe,
the Banks of the USA that make up the Non-Government organization known as
the Fed and the bankers themselves dedicated to making this a Socialist
Nation. As David Rockefeller reportedly said in 1973 when he and others
formed the Trilateral Commission, "We will have this a Socialist Nation by
the end of the year 2000." Well, with the help of our past Communist
President, he damned well nearly did it. If Comrade Gore had been elected,
it would be now! The last doc in this series is a plan that was presented to
President Bush when he visited Florida recently. It was put directly into
his hands. He has not acted upon it. We The People must initiate a campaign
of letters, faxes, e-mails, and phone calls to him and others in our
otherwise corrupt government letting them know of our displeasure. For God
and Country, Chet.
NOTE #2: [ Should you wish to be removed from my mailing list, please
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then it is up to the moderator or owner of the list to remove my access
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for a copy of it and I will be very happy to provide it. Chet.
You may forward this to every member of Congress by using a Mail Blaster
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Remember: Nothing beats a letter AND a phone call.
Forwarded by: Chester L McWhorter Sr, c/o 504 N. Brighton Rd, Lecanto,
Occupied Florida. 34461. Ph: 352-344-9073. Fax: Same. E-mail:
19 of 38 188.8.131.52 End
"Beware the leader who bangs the drums of war in order to whip the
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