In absence of an administrative summons, a taxpayer cannot be required toaccompany the representative toan interview.

Question

Quizplus · Accepted Answer

The IRS generally cannot require a taxpayer to accompany the representative to an interview unless an administrative summons has been issued. This is because the taxpayer has the right to appoint a representative to deal with the IRS on their behalf, and in most cases, their presence is not mandated unless specifically summoned.

In Absence of an Administrative Summons, a Taxpayer Cannot Be