59-1-1002 - Audit interviews.
59-1-1002. Audit interviews.
(1) During any audit interview, the commission shall:
(a) require reasonable scheduling of its audit interviews;
(b) permit recording of audit interviews;
(c) explain its audit and collection process before the first interview; and
(d) allow a taxpayer to be represented at an interview by an attorney or otherrepresentative with power of attorney.
(2) The commission may not require a taxpayer to bring his attorney or otherrepresentative to interviews.
Enacted by Chapter 35, 1991 General Session