PRIA, Government Policy, Made Personal

Summary

IRS must let a taxpayer make an audio recording of any in-person interview about tax determination or collection if the taxpayer asks in advance and uses their own equipment and pays the cost. An IRS worker may also record the interview if they tell the taxpayer before it starts. If the taxpayer asks for a copy or transcript of an IRS recording, the IRS must give it if the taxpayer pays the cost of making it. Before or at the first interview, the IRS must explain the audit or collection process and the taxpayer’s rights. If the taxpayer clearly says they want to talk to an attorney, CPA, enrolled agent, enrolled actuary, or another person allowed to represent them, the IRS employee must stop the interview (except for interviews started by an administrative summons). A representative who is not suspended or disbarred and who has a written power of attorney may speak for the taxpayer at the interview. The IRS cannot force the taxpayer to come along with their representative unless there is an administrative summons. The IRS employee, with their supervisor’s ok, may tell the taxpayer if the representative is causing unreasonable delay or hindrance. Criminal probes and investigations into IRS employee misconduct are not covered by these rules.

Title 26, §7521

Internal Revenue Code, Source: USLM XML via OLRC

(a)Recording of interviews

(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.

(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—

(A)informs the taxpayer of such recording prior to the interview, and

(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.

(b)Safeguards

(1)Explanations of processes

An officer or employee of the Internal Revenue Service shall before or at an initial interview provide to the taxpayer—

(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

(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.

(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.

(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.

(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.

Notes & Related Subsidiaries

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].”

§7521 Procedures Involving Taxpayer Interviews