**[Exhibit(400)-210.2]{.underline}**

[GUIDE TO INTERVIEWING]{.underline}

+----------------+----------------+----------------+------------------+
| *              | **             | **NON          | ### CRIMINAL     |
| *INTERVIEWEE** | NON-CRIMINAL** | -PROSECUTION** |                  |
+----------------+----------------+----------------+------------------+
| Employee       | Discuss        | Discuss        | Discuss          |
| Complainant    | C              | C              | Confidentiality  |
|                | onfidentiality | onfidentiality |                  |
+----------------+----------------+----------------+------------------+
| Bargaining     | 417, 8111,     | 417, 8111,     | 8111             |
| Unit Employee  | 5230\*         | 8112, 5230\*   |                  |
| Subject        |                |                | 5228 (if in      |
|                | Oa             | Oa             | custody)         |
|                | th/Affirmation | th/Affirmation |                  |
|                |                |                | 5230 (if not in  |
|                |                |                | custody)         |
+----------------+----------------+----------------+------------------+
| Bargaining     | #              | 9142, 5230\*\* | 9142, 5230\*\*   |
| Unit Employee  | 9142, 5230\*\* |                |                  |
| Witness        |                |                |                  |
+----------------+----------------+----------------+------------------+
| Non-Bargaining | 417, 5230\*    | 417, 8112,     | 5228 (if in      |
| Unit Employee  |                | 5230\*         | custody)         |
| Subject        | # Oa           |                |                  |
|                | th/Affirmation | Oa             | 5230 (if not in  |
|                |                | th/Affirmation | custody)         |
+----------------+----------------+----------------+------------------+
| Non-Bargaining | 5230\*\*       | 5230\*\*       | 5230\*\*         |
| Unit Employee  |                |                |                  |
| Witness        |                |                |                  |
+----------------+----------------+----------------+------------------+
| Non-Employee   | 425            | 425            | 5228 (if in      |
| Subject        |                |                | custody)         |
+----------------+----------------+----------------+------------------+
| Non-Employee   | ## 416         | 416            | #### 5228        |
| Subject        |                |                |  (if in custody) |
|                |                |                |                  |
| (Tax           |                |                |                  |
| Practitioner)  |                |                |                  |
+----------------+----------------+----------------+------------------+
| Non-Employee   | None           | None           | None             |
|                |                |                |                  |
| Witness        |                |                |                  |
+----------------+----------------+----------------+------------------+

> **[Notices/Forms Key]{.underline}**
>
> 416- Privacy Act Notice- Tax Practitioner Interview
>
> 417- Privacy Act Notice- Employee Interview
>
> 425- Privacy Act Notice- Non-Employee Interview
>
> 5228- Waiver of Right to Remain Silent and of Right to Advice of
> Counsel
>
> 5230- Advisement of Rights (Non-Custodial)
>
> 8111- Employee Notification Regarding Union Representation
>
> 8112- Statement of Rights and Obligations (Kalkines Warning)
>
> 9142- Employee Notification Regarding Third Party Interviews
>
> 8115- Attorney Representation Agreement
>
> When an interview involves the disclosure of tax information, Form OI
> 8115 is provided to an authorized representative that is not an IRS
> employee. See 210.7.1 of this Section for more information on issuing
> Form OI 8115.
>
> **\*** Provided if the employee makes statements during the interview
> that indicate he/she has committed a criminal offense; the nature or
> extent of which was previously unknown to the interviewing SA; and,
> referral for prosecution appears likely.
>
> **\*\*** Provided if the employee provides information causing the SA
> to reasonably believe the employee may become the subject of criminal
> prosecution.
>
> **Note:** The forms and notices are provided based on the status of
> the investigation at the time an individual is interviewed (e.g.
> criminal, non-criminal, etc.).