case, it shall mail a notice to all parties at their last known address stating the reasons for the review and the issues to be considered. 20 C.F.R. § 404.973 (1986) (emphasis added). As we stated in Kennedy, the language of section 404.973 entitles the claimant to notice of the Appeals Council’s decision to review the AU’s determination. Specifically, the Appeals Council must state “the reasons for the review and the issues to be considered.” § 404.973 (emphasis added). Therefore, we hold as we did in Kennedy, that failure to give the required notice under section 404.973 precludes the Appeals Council from revisiting issues which were beyond those framed by the claimant if the council has not given notice of its intention to do so. Accord Powell v. Heckler, 789 F.2d 176 (3d Cir.1986) (<HOLDING>); contra Delong v. Heckler, 111 F.2d 266 (7th
holding that in its review of the irs exercise of discretion the court is limited to a review of the administrative record holding that the district court must give parties notice of intent to depart holding that in federal cases partys right to assert a privilege is dictated by federal law holding that the councils responsibility to give notice of its intent to expand review is dictated by 20 cfr  404969 which addresses councilinitiated review recognizing limited jurisdiction of judiciary to review such decisions under 8 cfr  2442 and holding that court lacked authority to review inss discretionary grant of voluntary departure