102 STAT. 3732

PUBLIC LAW 100-647—NOV. 10, 1988

26 USQ 7605
note.

26 USC 7520
note.

"(1) EXPLANATIONS OF PROCESSES.—An officer or employee of
the Internal Revenue Service shall before or at an initial inter-
view provide to the taxpayer—

"(A) in the case of an in-person interview with the tax-
payer relating to the determination of any tax, an expla-
nation of the audit process and the taxpayer's rights under
such process, or

"(B) in the case of an in-person interview with the tax-
payer relating to the collection of any tax, an explanation of
the collection process and the taxpayer's rights under such
process.

"(2) RIGHT OF CONSULTATION.—If the taxpayer clearly states to
an officer or employee of the Internal Revenue Service at any
time during any interview (other than an interview initiated by
an administrative summons issued under subchapter A of chap-
ter 78) that the taxpayer wishes to consult with an attorney,
certified public accountant, enrolled agent, enrolled actuary, or
any other person permitted to represent the taxpayer before the
Internal Revenue Service, such officer or employee shall sus-
pend such interview regardless of whether the taxpayer may
have answered one or more questions.

"(c) REPRESENTATIVES HOLDING POWEE OF ATTORNEY.—Any attor-
ney, certified public accountant, enrolled agent, enrolled actuary, or
any other person permitted to represent the taxpayer before the
Internal Revenue Service who is not disbarred or suspended from
practice before the Internal Revenue Service and who has a written
power of attorney executed by the taxpayer may be authorized by
such taxpayer to represent the taxpayer in any interview described
in subsection (a). An officer or employee of the Internal Revenue
Service may not require a taxpayer to accompany the representative
in the absence of an administrative summons issued to the taxpayer
under subchapter A of chapter 78. Such an officer or employee, with
the consent of the immediate supervisor of such officer or employee,
may notify the taxpayer directly that such officer or employee
believes such representative is responsible for unreasonable delay or
hindrance of an Internal Revenue Service examination or investiga-
tion of the taxpayer.

"(d) SECTION Nor To APPLY TO CERTAIN INVESTIGATIONS.—This
section shall not apply to criminal investigations or investigations
relating to the integrity of any officer or employee of the Internal
Revenue Service."

(b) REGULATIONS WITH RESPECT TO TIME AND PLACE OF EXAMINA-
TION.—The Secretary of the Treasury or the Secretary's delegate
shall issue regulations to implement subsection (a) of section 7605 of
the 1986 Code (relating to time and place of examination) within
1 year after the date of the enactment of this Act.

(c) CLERICAL AMENDMENT.—The table of sections for chapter 77 of
the 1986 Code is amended by adding at the end thereof the following
new item:

"Sec. 7520. Procedures involving taxpayer interviews."

(d) EFFECTIVE DATE.—The amendments made by subsections (a)
and (c) shall apply to interviews conducted on or after the date
which is 90 days after the date of the enactment of this Act