26 U.S.C. §7521(a)(1): Procedures involving Taxpayer Interviews
TITLE 26 > Subtitle F > CHAPTER 77 > Sec. 7521.
Sec. 7521. - Procedures involving taxpayer interviews
(a) Recording of interviews
(1) Recording by taxpayer
Any officer or employee of the Internal Revenue Service in connection with any in-person interview with any taxpayer relating to the determination or collection of any tax shall, upon advance request of such taxpayer, allow the taxpayer to make an audio recording of such interview at the taxpayer's own expense and with the taxpayer's own equipment.
(2) Recording by IRS officer or employee
An officer or employee of the Internal Revenue Service may record any interview described in paragraph (1) if such officer or employee -
(A) informs the taxpayer of such recording prior to the interview, and
(B) upon request of the taxpayer, provides the taxpayer with a transcript or copy of such recording but only if the taxpayer provides reimbursement for the cost of the transcription and reproduction of such transcript or copy.
