42-2053. Procedures involving taxpayer interviews
A. On the request of a taxpayer, and under circumstances prescribed by the department, an employee of the department, in connection with any interview with the taxpayer that relates to a deficiency in payment of any tax owed to the department, shall:
1. Conduct the interview in the place of business of the taxpayer, or at the department office closest to the taxpayer's residence.
2. Conduct the interview at a reasonable time which imposes no unusual hardship on the taxpayer.
3. Allow the taxpayer to record the interview.
B. An employee of the department may record an interview with a taxpayer that relates to a deficiency in payment of any tax owed to the department. The employee shall inform the taxpayer of the recording before the interview begins. On written request by the taxpayer, the department shall provide a transcript of the recording, if the taxpayer reimburses the department for the cost of providing the transcript.
C. Before beginning any interview relating to a deficiency in the payment of any tax owed to the department an employee of the department shall provide the taxpayer with information regarding the taxpayer's rights and the audit, corrections and appeals procedures of the department relating to the taxpayer's deficiency.
Section: Previous 42-1255 42-2001 42-2002 42-2003 42-2004 42-2051 42-2052 42-2053 42-2054 42-2055 42-2056 42-2057 42-2058 42-2059 42-2060 NextLast modified: October 13, 2016