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

question 47

Multiple Choice

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.

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Definitions:

Delayed Echolalia

The repetition of words or phrases spoken by others, either immediately or after a delay, often observed in autism spectrum disorder as a form of communication or self-stimulation.

Intellectual Disability

A term used to describe a reduced ability to understand new or complex information, learn new skills, and cope independently, which manifests before adulthood.

Profound ID

Profound Intellectual Disability is a level of intellectual disability characterized by extremely low intellectual functioning and significant limitations in adaptive behaviors.

Mild ID

A categorization of intellectual disability that indicates relatively higher functioning, with some limitations in intellectual and adaptive abilities.