A bill to amend the Internal Revenue Code of 1954 to provide that interviews with a taxpayer may be conducted at his residence or place of business and may be tape recorded for the benefit of the taxpayer at the taxpayer's expense.

Summary

Amends the Internal Revenue Code to allow any taxpayer to request that any employee of the Internal Revenue Service who interviews the taxpayer shall: (1) conduct such interview at a reasonable time and place convenient to the taxpayer; and (2) allow the taxpayer to make a recording of such interview. Provides that an employee of the Internal Revenue Service may record any such interview if he or she informs the taxpayer of such recording prior to the interview and provides the taxpayer with a transcript of such recording upon the request of the taxpayer and reimbursement for the cost of reproduction of such transcript. Provides that prior to an interview a taxpayer shall be informed in writing that: (1) he or she has the right to remain silent; (2) any statement he or she makes may be used against him; and (3) he or she has the right to the presence of an attorney or a certified public accountant.

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Documents

1 official file

• Introduced in House

  summary · EN · 30 January 1985

  Open at official source

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