[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
January 7, 2003 and December 19, 2003]
[CITE: 26USC7521]
TITLE 26--INTERNAL REVENUE CODE
Subtitle F--Procedure and Administration
CHAPTER 77--MISCELLANEOUS PROVISIONS
Sec. 7521. Procedures involving taxpayer interviews
(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 represe
