Even though meetings with your IRS auditor or revenue office are not criminal interrogations, it can certainly feel that way. As a result, many taxpayers consider recording any meetings they have with IRS representatives.
The Internal Revenue Code allows taxpayers to record in-person interviews if they meet certain conditions prior to the meeting. These conditions include:
- Requesting, in writing, to record the interview at least 10 calendar days before the interview is set to take place.
- Bringing their own recording equipment to the interview. Additionally, the taxpayer will not receive reimbursement for expenses relating to the recording.
- If the IRS records the meeting, the taxpayer may obtain a copy of the recording at the taxpayer’s expense. The IRS is subject to the same pre-notice requirements (10 calendar days).
When Can a Taxpayer Record an IRS Interview?
Taxpayers are allowed to record IRS meetings if the meeting is related to the examination (audit) or collection of taxes. The IRS also allows taxpayers to record hearings for collection due process appeals. Otherwise, the IRS will not allow the taxpayer to record the meeting or will already be planning to create a recording.
Is it a Wise Idea to Record Your Meeting with the IRS?
Some lawyers might say yes. After all, the right of taxpayers to do so is codified in the Internal Revenue Code. As a general rule, you should never feel ashamed about asserting your rights if you are under investigation for a crime or think you might be under investigation for a crime.
However, our firm—and many others—typically recommend for taxpayers NOT to record an IRS meeting. The main reason is that a recording request naturally garners more suspicion from the agency. Instead of just you, your attorney, and your revenue officer in the meeting room, the revenue officer might contact his or her group manager. Before you know it, several other IRS representatives are joining your upcoming meeting.
Requesting to record the meeting is also a good way to ensure IRS employees are on top of their game. Your revenue officer, who previously seemed easy-going and reasonable, might suddenly start playing hardball. You can argue—with good reason, probably—that you shouldn’t receive extra scrutiny just for asserting your rights as a taxpayer. But, that’s just the reality with IRS agents and revenue officers.
Contact An Experienced Firm for Precise Advice
In some unique circumstances, recording an IRS meeting is wise. The best way to recognize these situations is by consulting a knowledgeable and experienced tax dispute attorney. Our office employs attorneys formerly employed by the IRS. We know and understand best practices when interacting with the IRS. Reach out to our team today to schedule your initial consultation.
Robert V. Boeshaar Attorney at Law, LL.M.,PLLC
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