PUBLIC LAW 100-647—NOV. 10, 1988
102 STAT. 3731
PART I—TAXPAYER RIGHTS SEC. 6227. DISCLOSURE OF RIGHTS OF TAXPAYERS.
(a) IN GENERAL.—The Secretary of the Treasury shall, as soon as practicable, but not later than 180 days after the date of the enactment of this Act, prepare a statement which sets forth in simple and nontechnical terms— (1) the rights of a taxpayer and the obligations of the Internal Revenue Service (hereinsdEter in this section referred to as the "Service") during an audit; (2) the procedures by which a taxpayer may appeal any adverse decision of the Service (including administrative and judicial appeals); (3) the procedures for prosecuting refund claims and filing of taxpayer complaints; and (4) the procedures which the Service may use in enforcing the internal revenue laws (including assessment, jeopardy assessment, levy and distraint, and enforcement of liens). (b) TRANSMISSION TO Ck>iofrrTEES OF CONGRESS.—The Secretary of the Treasury shall transmit drafts of the statement required under subsection (a) (or proposed revisions of any such statement) to the Committee on Ways and Means of the House of Representatives, the Committee on Finance of the Senate, and the Joint Committee on Taxation on the same day. (c) DISTRIBUTION.—The statement prepared in accordance with subsections (a) and (b) shall be distributed by the Secretary of the Treasury to all taxpayers the Secretary contacts with respect to the determination or collection of any tax (other than by providing tax forms). The Secretary shall take such actions as the Secretary deems necessary to ensure that such distribution does not result in multiple statements being sent to any one taxpayer. SEC. 6228. PROCEDURES INVOLVING TAXPAYER INTERVIEWS.
(a) IN GENERAL.—Chapter 77 of the 1986 Code (relating to miscellaneous provisions) is amended by adding at the end thereof the following new section: 'SEC. 7520. PROCEDURES INVOLVING TAXPAYER INTERVIEWS. "(a) RBOORDING OP INTERVIEWS.— "(1) RECORDING BY TAXPAYER.—Any ofKcer 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 nts 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. "(b) SAFEGUARDS.—
26 USC 7801
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