I.R.C. § (a) Recording of interviews
I.R.C. § (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.
I.R.C. § (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—
I.R.C. § (A)
informs the taxpayer of such recording prior to the interview, and
I.R.C. § (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 copy.
I.R.C. § (b) Safeguards
I.R.C. § (1) Explanations of processes —
An officer or employee of the Internal Revenue Service shall before or at an initial
interview provide to the taxpayer—
I.R.C. § (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
I.R.C. § (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.
I.R.C. § (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.
I.R.C. § (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 described in 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 the taxpayer.
I.R.C. § (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.
(Added Pub. L. 100-647, title VI, § 6228(a), Nov. 10, 1988, 102 Stat. 3731, § 7520; renumbered § 7521, Pub. L. 101-239, title VII, § 7816(u)(1), Dec. 19, 1989, 103 Stat. 2423.)
EDITORIAL NOTES
CODIFICATION
Another section 7521 was renumbered section 7522 of this title.
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE
Pub. L. 100-647, title VI, § 6228(d), Nov. 10, 1988, 102 Stat. 3732, provided that: “The amendments made by subsections (a) and (c) [enacting this section]
shall apply to interviews conducted on or after the date which is 90 days after the
date of the enactment of this Act [Nov. 10, 1988].”
