Your client has just received an IRS summons toappear for an interview. The following statements are CORRECT concerning this interview EXCEPT:
A)Provided your client gives prior notice tothe IRS, the taxpayer may record the interview.
B)The IRS may record the interview but must provide a transcript of the recording tothe taxpayer if he requests a copy and pays for the duplication charges.
C)Notes may not be taken by either the IRS agent or the taxpayer during the interview.
D)The IRS investigator must explain various taxpayer rights toyour client before commencing the interview.

Question

Your client has just received an IRS summons toappear for an interview. The following statements are CORRECT concerning this interview EXCEPT:
A)Provided your client gives prior notice tothe IRS, the taxpayer may record the interview.
B)The IRS may record the interview but must provide a transcript of the recording tothe taxpayer if he requests a copy and pays for the duplication charges.
C)Notes may not be taken by either the IRS agent or the taxpayer during the interview.
D)The IRS investigator must explain various taxpayer rights toyour client before commencing the interview.

Quizplus · Accepted Answer

Notes can be taken by both the IRS agent and the taxpayer during the interview, making option C incorrect.

Your Client Has Just Received an IRS Summons Toappear for an Interview. the