Another symptom of Audacity not being minimisable is that after after hiding Audacity and its Timer Record dialogue with "Show Desktop" (WIN + D) , it reappears underneath any programs restored to the Desktop.   

Raising a notch to P4, as it's an annoyance for people who use Timer Record. Admitted it would be a bit unlike Windows to be able to minimise a modal window (e.g. "Internet Options" in IE behaves exactly the same), but perhaps the real answer is to make the Timer Record dialogue modeless while still restricting access to controls to those available during normal record. Then as happens when Plot Spectrum is open, Audacity (and Plot Spectrum) could be minimised using the button on the main project window. 

Not a problem on Ubuntu, the Minimise and Maximise buttons on the main project window work (but Close doesn't). 

Mac behaviour unknown, but no-one seems to complain?

(In reply to comment #1)
> Mac behaviour unknown
Can't minimise on Mac either

Audacity with Timer Record active or pending can be minimized with the tool at the bottom right of the screen in the System tray to display the desktop (I do this all the time with my overnight TRs - to mitigate the chance of my cats interfering).

Unfortunately on activating any other app, Audacity is also restored to the screen.