
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[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 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 investigations

    This section shall not apply to criminal investigations or 
investigations relating to the integrity of any officer or employee of 
the Internal Revenue Service.

(Added Pub. L. 100-647, title VI, Sec. 6228(a), Nov. 10, 1988, 102 Stat. 
3731, Sec. 7520; renumbered Sec. 7521, Pub. L. 101-239, title VII, 
Sec. 7816(u)(1), Dec. 19, 1989, 103 Stat. 2423.)

                          Codification

    Another section 7521 was renumbered section 7522 of this title.


                             Effective Date

    Section 6228(d) of Pub. L. 100-647 provided that: ``The amendments 
made by subsections (a) and (c) [enacting this section] shall apply to 
interviews conducted on or after the date which is 90 days after the 
date of the enactment of this Act [Nov. 10, 1988].''

                  Section Referred to in Other Sections

    This section is referred to in section 7803 of this title.
