26 USC 7521 - Procedures involving taxpayer interviews

U.S Code last checked for updates: Nov 22, 2024

§ 7521.

Procedures involving taxpayer interviews

(a)

Recording of interviews

(1)

Recording by taxpayer

(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

(c)

Representatives holding power of attorney

(d)

Section not to apply to certain investigations

(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.)

cite as: 26 USC 7521