Yes, note taking is allowed and highly recommended during the IELTS test. It is a paper-based test and you are allowed to write on the test sheet and additional paper, if you need any. Whatever you write on the exam sheet or additional paper is irrelevant for the test result; only what you write on the answer sheet counts. Each part of the test requires special reading, listening, and note taking skills. Good note taking skills will improve your score.
However, please be aware that all IELTS test centers in the US are currently closed and that you cannot take the IELTS at home, since it is a paper-based test and you need to do the speaking part with a real person. Conversely, TOEFL is an internet-based test and available as an "at home" test right now. Therefore, if you need to take a language test in the near future, TOEFL is your only option.
I am an experienced TOEFL and IELTS teacher. Please do not hesitate to contact me, if you have any further questions or want to take lesson.
Renata