Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_7521
Timestamp: 2020-06-04 00:32:01
Document Index: 517023600

Matched Legal Cases: ['§ 7521', '§ 7521', '§ 7521', '§ 7521', '§ 7521', '§ 7521', '§ 7521', '§ 7521', '§ 7521', '§ 7521', '§ 7521', '§ 7521', '§ 7521']

Internal Revenue Code, § 7521. Procedures Involving Taxpayer Interviews
I.R.C. § 7521(a) Recording Of Interviews
I.R.C. § 7521(a)(1) Recording By Taxpayer —
I.R.C. § 7521(a)(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--
I.R.C. § 7521(a)(2)(A) —
informs the taxpayer of such recording prior to the interview, and
I.R.C. § 7521(a)(2)(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.
I.R.C. § 7521(b) Safeguards
I.R.C. § 7521(b)(1) Explanations Of Processes —
An officer or employee of the Internal Revenue Service shall before or at an initial interview provide to the taxpayer--
I.R.C. § 7521(b)(1)(A) —
I.R.C. § 7521(b)(1)(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.
I.R.C. § 7521(b)(2) Right Of Consultation —
I.R.C. § 7521(c) Representatives Holding Power Of Attorney —
I.R.C. § 7521(d) Section Not To Apply To Certain Investigations —
(Added Pub. L. 100-647, title VI, Sec. 6228(a), Nov. 10, 1988, 102 Stat. 3731, Sec. 7520, and renumbered Sec. 7521, Pub. L. 101-239, title VII, Sec. 7816(u)(1), Dec. 19, 1989, 103 Stat. 2423.)
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).”