§ 3006 — Procedures involving taxpayer interviews

§ 3006. Procedures involving taxpayer interviews. (a) Recording of\ninterviews.\n (1) Recording by taxpayer. Any officer or employee of the division of\ntaxation in connection with any in-person interview with any taxpayer\nrelating to the determination or collection of any tax, the\ncancellation, revocation or suspension of a license, permit or\nregistration or the denial of an application for a license, permit or\nregistration shall, upon advance request of such taxpayer, allow the\ntaxpayer to make an audio recording of such interview at the taxpayer's\nown expense and with the taxpayer's own equipment.\n (2) Recording by division of taxation officer or employee. An officer\nor employee of the division of taxation may record any interview\ndescribed in paragraph one of this subdivision if such officer or\nemployee:\n (A) provides advance notice of such recording to the taxpayer, and\n (B) upon request of the taxpayer, provides the taxpayer with a\ntranscript or copy of such recording, but only if the taxpayer provides\nreimbursement for the actual cost of the transcription and reproduction\nof such transcript or copy.\n (b) Safeguards. (1) Explanation of processes. An officer or employee\nof the division of taxation shall before or at an initial interview\nprovide to the taxpayer:\n (A) in the case of an in-person interview with the taxpayer relating\nto the determination of any tax, an explanation of the audit process and\nthe taxpayer's rights under such process, or\n (B) in the case of an in-person interview with the taxpayer relating\nto the collection of any tax, an explanation of the collection process\nand the taxpayer's rights under such process,\n (C) in the case of an in-person interview with the taxpayer relating\nto the cancellation, revocation or suspension of a license, permit or\nregistration or the denial of an application for a license, permit or\nregistration, an explanation of the administrative hearing and judicial\nreview processes and the taxpayer's rights under such processes.\n (2) Right of consultation. If the taxpayer clearly states to an\nofficer or employee of the division of taxation at any time during the\ninterview (other than an interview initiated by a subpoena to examine\nand inspect witnesses or books, records or other papers) that the\ntaxpayer wishes to consult with an attorney, certified public\naccountant, enrolled agent, or any other person permitted to represent\nthe taxpayer, such officer or employee shall suspend such interview\nregardless of whether the taxpayer may have answered one or more\nquestions.\n (c) Representatives holding power of attorney. Any attorney, certified\npublic accountant, an enrolled agent, or any other person permitted to\nrepresent the taxpayer who is not disbarred or suspended from practice\nand who has a written power of attorney executed by the taxpayer, may be\nauthorized by such taxpayer to represent the taxpayer in any interview\ndescribed in subdivision (a) of this section. An officer or employee of\nthe division may not require a taxpayer to accompany the representative\nin the absence of a subpoena to examine and inspect the taxpayer or the\ntaxpayer's books, records or other papers. Such an officer or employee,\nwith the consent of the immediate supervisor of such officer or\nemployee, may notify the taxpayer directly that such officer or employee\nbelieves such representative is responsible for unreasonable delay or\nhindrance of a division of taxation examination or investigation of the\ntaxpayer.\n (d) Section not to apply to certain investigations. This section shall\nnot apply to criminal investigations or investigations relating to the\nintegrity of any officer or employee of the division of taxation.\n (e) For purposes of this section, any reference to tax shall also\ninclude any associated penalty, addition to tax or interest imposed\nunder or pursuant to the authority of any tax.\n