Your Client Has Just Received an IRS Summons to Appear

question 44

Multiple Choice

Your client has just received an IRS summons to appear for an interview. Which of the following statements is false concerning this interview:

• A) Provided your client gives prior notice to the IRS, the taxpayer may tape-record the interview.
• B) The IRS may tape record the interview but must provide a transcript of the recording to the taxpayer if he requests a copy and pays for the copying 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 to your client before commencing the interview.

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Definitions:

Digital Recorder

An electronic device designed to record and store audio or video signals digitally for later playback or processing.

Interviewee

A person who answers questions during an interview, typically the one being interviewed.

Interviewer

A person who asks questions to another individual, known as the interviewee, in a formal or informal setting, often for the purpose of gathering information, evaluating qualifications, or for media publication.

Locating

The act of finding or establishing the position of something, often used in legal contexts to refer to identifying persons, assets, or information.