Audit interviews.

1. Law
2. Utah Code
3. Revenue and Taxation
4. General Taxation Policies
5. Taxpayer Bill of Rights
6. 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 other representative with power of attorney.

• (2) The commission may not require a taxpayer to bring his attorney or other representative to interviews.

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