US Code
CHAPTER 77— MISCELLANEOUS PROVISIONS
§ 7521. Procedures involving taxpayer interviews

(a) Recording of interviews(1) Recording by taxpayerAny 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 employeeAn 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 processesAn 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 consultationIf 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 attorneyAny 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 investigationsThis section shall not apply to criminal investigations or investigations relating to the integrity of any officer or employee of the Internal Revenue Service.

Structure US Code

US Code

Title 26— INTERNAL REVENUE CODE

Subtitle F— Procedure and Administration

CHAPTER 77— MISCELLANEOUS PROVISIONS

§ 7501. Liability for taxes withheld or collected

§ 7502. Timely mailing treated as timely filing and paying

§ 7503. Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday

§ 7504. Fractional parts of a dollar

§ 7505. Sale of personal property acquired by the United States

§ 7506. Administration of real estate acquired by the United States

§ 7507. Exemption of insolvent banks from tax

§ 7508. Time for performing certain acts postponed by reason of service in combat zone or contingency operation

§ 7508A. Authority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions

§ 7509. Expenditures incurred by the United States Postal Service

§ 7510. Exemption from tax of domestic goods purchased for the United States

[§ 7511. Repealed. , , ]

§ 7512. Separate accounting for certain collected taxes, etc.

§ 7513. Reproduction of returns and other documents

§ 7514. Authority to prescribe or modify seals

[§ 7515. Repealed. , , ]

§ 7516. Supplying training and training aids on request

§ 7517. Furnishing on request of statement explaining estate or gift valuation

§ 7518. Tax incentives relating to merchant marine capital construction funds

§ 7519. Required payments for entities electing not to have required taxable year

§ 7520. Valuation tables

§ 7521. Procedures involving taxpayer interviews

§ 7522. Content of tax due, deficiency, and other notices

§ 7523. Graphic presentation of major categories of Federal outlays and income

§ 7524. Annual notice of tax delinquency

§ 7525. Confidentiality privileges relating to taxpayer communications

§ 7526. Low-income taxpayer clinics

§ 7526A. Return preparation programs for applicable taxpayers

§ 7527. Advance payment of credit for health insurance costs of eligible individuals

§ 7527A. Advance payment of child tax credit

§ 7528. Internal Revenue Service user fees

§ 7529. Notification of suspected identity theft

§ 7530. Application of earned income tax credit to possessions of the United States