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:

Proposition

A statement relating a subject and a claim about that subject.

Attitudes

Attitudes are psychological tendencies expressed by evaluating a particular entity with some degree of favor or disfavor, often influencing behavior or perceptions.

Simple Sentence

A sentence structure containing a single independent clause with a subject and a predicate.

Complex Sentence

A sentence type that consists of at least one independent clause and one or more dependent clauses.