26 U.S.C. § 7521 — Procedures involving taxpayer interviews

(a) Recording of interviews

(1) Recording by taxpayer^*

When an IRS officer or employee^* conducts an in-person interview with a taxpayer about determining or collecting a tax, the officer or employee must let the taxpayer make an audio recording if the taxpayer asks in advance. The taxpayer must use the taxpayer's own equipment and pay the expense.

(2) Recording by IRS officer or employee

An IRS officer or employee may record this kind of interview only if the officer or employee does both of the following:

(A) The officer or employee tells the taxpayer about the recording before the interview.

(B) If the taxpayer asks for it, the officer or employee gives the taxpayer a transcript or copy of the recording, but only after the taxpayer reimburses the cost of making the transcript or copy. This section does not define the terms "transcript" or "reproduction."

(b) Safeguards

(1) Explanations of processes

Before or at an initial interview, an IRS officer or employee must give the taxpayer the following explanation:

(A) If the in-person interview concerns determining a tax, the officer or employee must explain the audit process and the taxpayer's rights under that process. This section does not define the term "audit process."

(B) If the in-person interview concerns collecting a tax, the officer or employee must explain the collection process and the taxpayer's rights under that process. This section does not define the term "collection process."

(2) Right of consultation

At any time during an interview, the taxpayer may clearly tell an IRS officer or employee that the taxpayer wants to consult with an attorney, certified public accountant, enrolled agent, enrolled actuary^*, or any other person who is permitted to represent the taxpayer before the IRS. If the taxpayer does so, the officer or employee must suspend the interview, even if the taxpayer has already answered one or more questions.

This rule does not apply to an interview initiated by an "administrative summons" issued under "subchapter A of chapter 78." This section does not define those terms.

(c) Representatives holding power of attorney

An attorney, certified public accountant, enrolled agent, enrolled actuary, or any other person permitted to represent the taxpayer before the IRS may be authorized by the taxpayer to represent the taxpayer in an interview described in subsection (a). The representative must not be "disbarred" or "suspended from practice before the Internal Revenue Service," and the taxpayer must have given the representative a written "power of attorney." This section does not define those terms.

An IRS officer or employee may not require the taxpayer to accompany the representative unless an "administrative summons" has been issued to the taxpayer under "subchapter A of chapter 78." This section does not define those terms.

With the consent of the officer's or employee's immediate supervisor, the officer or employee may notify the taxpayer directly if the officer or employee believes that the representative is responsible for unreasonable delay or hindrance of an IRS examination or investigation. This section does not define the terms "unreasonable delay," "hindrance," "examination," or "investigation."

(d) Section not to apply to certain investigations

This section does not apply to "criminal investigations" or to investigations relating to the "integrity" of an IRS officer or employee. This section does not define those terms.