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You can use the not operator to flip the current state of the note expanded property of a content panel tree node.

Code:
tell application id "OFOC"
	tell default document
		tell content of front document window
			set lstTaskNode to selected trees where class of value is task or class of value is inbox task
			repeat with oTaskNode in lstTaskNode
				tell oTaskNode to set note expanded to (not note expanded)
			end repeat
		end tell
	end tell
end tell