42-2053

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.