Most IRS examinations involve at least one interview -- a field examination interview at the taxpayer's business, an office examination interview at an IRS campus, or an informal phone exchange with a Revenue Agent. Taxpayers and their representatives have specific statutory rights in every one of these encounters. Those rights are not suggestions: they are codified in IRC 7521 and in the Taxpayer Bill of Rights under IRC 7803(a)(3). A practitioner who knows and uses them controls the examination interview. One who does not may allow the IRS to gather oral admissions, create an unfavorable record, or expand the examination scope in ways that proper use of IRC 7521 would have prevented.
This guide covers the three core IRC 7521 rights in detail -- the right to have a representative present (IRC 7521(a)), the right to suspend an interview to consult with a representative (IRC 7521(b)), and the right to make an audio recording (IRC 7521(c)) -- as well as the written-communication option, the TBOR framework, the limitations that apply when the IRS acts under a summons, and the practical pre-interview workflow for enrolled agents and CPAs conducting field and office examination work. Verify all procedures at IRS.gov and in the current Internal Revenue Manual before any examination interview.
The Taxpayer Bill of Rights: The Organizing Framework
IRC 7521 is one expression of a broader set of rights. Congress codified the Taxpayer Bill of Rights (TBOR) in IRC 7803(a)(3) through the Consolidated Appropriations Act of 2016. The IRS must ensure that all employees are familiar with and act in accordance with the TBOR. The ten TBOR rights are:
The Ten Taxpayer Bill of Rights (IRC 7803(a)(3))
- The right to be informed
- The right to quality service
- The right to pay no more than the correct amount of tax
- The right to challenge the IRS's position and be heard
- The right to appeal an IRS decision in an independent forum
- The right to finality
- The right to privacy
- The right to confidentiality
- The right to retain representation
- The right to a fair and just tax system
IRC 7521 implements multiple TBOR rights in the interview context: the right to retain representation (Right 9), the right to privacy (Right 7), and the right to be informed (Right 1, which includes the right to know one's procedural rights). Verify the current TBOR at IRS.gov/taxpayer-rights.
The TBOR has teeth for practitioners beyond its aspirational framing. IRS employees who violate taxpayer rights during an examination may trigger grounds for a Taxpayer Advocate Service (TAS) case and, in some circumstances, for exclusion of improperly obtained evidence from the examination record. The National Taxpayer Advocate's Annual Report to Congress annually identifies TBOR implementation gaps as a Most Serious Problem, reflecting that the rights on paper and their consistent application in practice are not always the same thing. Practitioners who know the rights protect their clients against those gaps.
IRC 7521(a): The Right to Have a Representative Present
Under IRC 7521(a)(1), any officer or employee of the IRS must permit a taxpayer to have an authorized representative present at any interview with respect to the determination or collection of any tax. The right is broad: it applies to field examinations, office examinations, collection interviews, and employment tax interviews. It covers both the examination phase and the collection phase of any IRS proceeding.
The authorized representative must be recognized to practice before the IRS under Circular 230. Enrolled agents, CPAs, attorneys, and enrolled retirement plan agents are all authorized to represent taxpayers under a Form 2848 Power of Attorney. The Form 2848 must specifically authorize the representative for the tax periods and matter covered by the interview. A general or expired Form 2848 does not satisfy this requirement; verify that the authorization is current and covers the specific examination before the interview date.
Under IRC 7521(a)(2), the right to have a representative present does not apply if the taxpayer has been issued a summons requiring the taxpayer's own attendance. When the IRS serves a summons requiring the taxpayer to appear and testify, the taxpayer must comply with the summons personally; a representative's presence does not satisfy the taxpayer's personal obligation. However, the taxpayer may still bring their representative to the summons interview as an observer, subject to the summons terms and IRS procedures. See Section 9 of this guide on summons procedures.
Form 2848 at the Interview: Practical Checklist
- Confirm the Form 2848 covers the specific tax period(s) under examination and the type of tax (income, employment, excise, etc.).
- Confirm the practitioner's PTIN and CAF number are correctly listed; the IRS agent will verify authorization via the Centralized Authorization File (CAF) before the interview.
- If the examination involves multiple tax years, confirm that the Form 2848 covers all years rather than just the initial year identified in the examination notice.
- If the client has previously revoked a prior representative's authority, confirm the revocation is on file and does not create a conflict in the CAF record.
- Bring a copy of the Form 2848 to the interview. If the IRS agent cannot locate the CAF record, the paper copy establishes authorization on the spot.
See the Form 2848 Power of Attorney Practitioner Guide for the full authorization workflow, CAF processing timelines, and how to update or revoke a Form 2848.
IRC 7521(b): Suspending an Interview to Consult with a Representative
IRC 7521(b)(2) gives an unrepresented taxpayer the right to suspend an IRS interview at any time to seek or consult with an authorized representative. The mechanism is simple: the taxpayer states that they wish to consult with a representative before continuing. The IRS must stop the interview. No further questions may be asked until the taxpayer has had the opportunity to obtain representation or to consult with their authorized representative.
This right exists independently of any advance notice requirement. A taxpayer who shows up to an office examination without representation, answers a few questions, and then realizes they are in territory they do not understand may invoke IRC 7521(b)(2) at that point. The IRS cannot require the taxpayer to continue answering questions while the suspension right is in play. After the suspension, the examination resumes at a rescheduled interview with the representative present.
Warning: A Taxpayer Who Is Already Answering Questions Can Invoke the IRC 7521(b) Suspension Right at Any Time -- Advise Clients of This Before Any IRS Contact, Not After
Many clients who receive IRS interview requests assume they must answer whatever questions the IRS asks, particularly in an office examination setting. They do not know they can stop the interview at any time to consult with or obtain a representative. By the time the client tells you about the interview afterward, oral admissions may already be in the IRS's notes. The solution is to ensure every client who may have direct IRS contact -- before any interview -- knows two things: (1) they have the right to have you present before answering questions, and (2) if the interview has already started and they are alone, they may say "I want to consult with my representative before answering further" and the IRS must stop. Put this instruction in writing to every examination client as part of your engagement.
IRC 7521(b)(1): Directing Communications Through the Representative
A separate but related right under IRC 7521(b)(1) allows a taxpayer who has an authorized representative to require the IRS to direct all interviews and communications to the representative rather than directly to the taxpayer. Once an authorized representative is on record via Form 2848, the IRS generally is required to contact the representative rather than approaching the taxpayer directly. An IRS officer or employee who attempts to bypass the representative and contact the taxpayer directly -- after a Form 2848 is in place -- violates the taxpayer's right to retain representation under the TBOR. If this occurs, document it immediately and contact the Taxpayer Advocate Service if necessary.
The Written-Questions Option: Converting an Oral Interview Into a Written Exchange
Under IRC 7521(b)(1), if a taxpayer clearly states during any interview that they wish to provide information requested during the interview in written form rather than orally, the IRS officer or employee must allow the taxpayer to provide that information in writing. This right effectively allows a taxpayer -- or their representative acting on the taxpayer's behalf -- to convert an open-ended oral examination interview into a structured written exchange.
Written responses carry significant advantages over oral testimony in an examination setting. The taxpayer and representative control the record: no off-the-cuff answers, no inadvertent admissions from a client who answers a question the agent did not technically ask, and no IRS agent's contemporaneous notes as the sole record of what was said. Written responses also allow the representative to review the client's statement for accuracy and consistency before it becomes part of the examination record.
In practice, many experienced examination representatives already handle most examination issues through written IDR (Information Document Request) responses rather than oral interviews. The IRC 7521(b)(1) right is a statutory backstop that formalizes this approach. If an IRS agent opens with open-ended oral questions in an examination interview, the representative may invoke the written-questions option and shift to a written exchange.
Caution: The Written-Questions Option Converts Responses to Written Form -- It Does Not Limit What Questions the IRS May Ask or Prevent Future IDRs
Invoking the written-communication option under IRC 7521(b)(1) does not narrow the scope of the examination or limit the issues the IRS may pursue. It converts the format of the response -- from oral to written -- but the IRS retains the authority to ask questions about any item that is properly within the examination scope and to issue IDRs requiring document production. The tactical value is the control over the record and the ability to review answers before they are provided; it is not a mechanism for refusing to answer substantive examination questions that are otherwise within the IRS's examination authority.
IRC 7521(c): The Right to Record an IRS Interview
Under IRC 7521(c), a taxpayer has the right to make an audio recording of any in-person interview with an IRS officer or employee regarding the determination or collection of any tax. The right is conditional on one requirement: the taxpayer must provide advance notice of the intent to record before the interview begins. The statute does not specify how far in advance the notice must be given, but IRS procedures (verify current IRM at IRS.gov) typically require that notice be given at the start of the interview or provided in writing before it begins.
When the taxpayer gives notice of intent to record, the IRS has the reciprocal right under IRC 7521(c) to also make an audio recording of the interview. The IRS must notify the taxpayer of this reciprocal right before the interview begins. If the IRS decides to make its own recording, the taxpayer is entitled to a copy of the IRS recording, upon request and payment of any applicable transcript fee, within a reasonable time after the interview. Verify current IRS transcript procedures at IRS.gov.
The right to record applies to in-person examination interviews. It does not expressly cover phone interviews or written correspondence. Practitioners who wish to create an audio record of a phone examination interview should verify applicable state laws regarding consent to record before doing so.
Warning: The Advance Notice Requirement Is Mandatory -- Beginning to Record Without Prior Notice Violates the Statute and May Prejudice the Client's Position
The right to record under IRC 7521(c) is conditioned on advance notice. A practitioner who begins recording without first notifying the IRS officer has not properly invoked the right. The IRS may object to an unannounced recording, and the existence of a recording made without notice may create evidentiary or procedural complications. The notice is simple: at the outset of the interview, before any substantive discussion begins, state clearly that you intend to record the interview. The IRS officer or employee must then acknowledge that reciprocal recording is also permitted. Document in your file notes that you provided the required advance notice, the agent's response, and whether the IRS elected to make its own recording.
Practical Use of the Recording Right
The recording right is most valuable in high-stakes field examinations, examinations involving difficult agents, or cases where the accuracy of the examination record is in dispute. A recording provides an objective record of exactly what was asked and answered, which can be critical if the Revenue Agent's workpapers later reflect a different version of a conversation. The recording is also useful for preparing subsequent written responses to IDRs: the representative can review exactly what was discussed rather than relying on contemporaneous notes alone. Maintain the recording securely as part of the client file; it may be relevant if the examination proceeds to Appeals or Tax Court.
All Ten TBOR Rights in the Examination Interview Context
While IRC 7521 focuses on representation, suspension, and recording, the broader TBOR framework applies throughout the examination process. Below is how each TBOR right manifests in the context of an IRS examination interview.
- Right to be informed (Right 1): The IRS must explain the examination process, what documents are being requested and why, and what the taxpayer's rights are. IRS Publication 1 (Your Rights as a Taxpayer) must be provided to the taxpayer at the beginning of the examination.
- Right to quality service (Right 2): The taxpayer is entitled to prompt, professional, and clear communication. An agent who is discourteous, who provides inaccurate procedural information, or who refuses to answer reasonable procedural questions may be subject to a complaint or TAS referral.
- Right to pay no more than the correct amount (Right 3): The examination must be limited to items that are properly within the examination scope. An agent who expands the examination to issues not originally identified should provide a revised examination plan and IDR. A representative may challenge scope expansions that appear designed to pressure a settlement rather than determine the correct tax liability.
- Right to challenge and be heard (Right 4): At the conclusion of an examination interview or after receiving proposed adjustments, the taxpayer has the right to present additional documentation, legal arguments, and explanations before a final determination is made. A Revenue Agent who refuses to consider submitted documentation or who closes the examination without reviewing submitted materials may be subject to a TAS complaint.
- Right to appeal (Right 5): Any proposed examination adjustment is subject to Appeals review before a final assessment. The taxpayer has the right to request a conference with IRS Appeals before the notice of deficiency is issued, with limited exceptions. See the IRS Examination Appeals Practitioner Guide.
- Right to finality (Right 6): The IRS generally cannot reopen an examination that has been closed without the taxpayer's consent, except in limited circumstances involving fraud, substantial error, or situations where the IRS has been misled. The taxpayer has the right to know the maximum time available to challenge an IRS position under the SOL.
- Right to privacy (Right 7): The IRS examination must be no more intrusive than necessary to determine the correct tax liability. Third-party contacts must be authorized; the IRS must provide advance notice before contacting third parties regarding the taxpayer's tax matters, with exceptions for compliance programs and summons situations. Verify current IRM 4.11.57 for third-party contact procedures.
- Right to confidentiality (Right 8): Information provided to the IRS during an examination is protected from disclosure to third parties (with exceptions) under IRC 6103. The IRS is also prohibited from disclosing the fact that a taxpayer is under examination.
- Right to retain representation (Right 9): Implemented directly by IRC 7521(a) and (b). The IRS must permit an authorized representative to be present at any interview and must redirect communications through the representative when a Form 2848 is on file.
- Right to a fair and just tax system (Right 10): This right encompasses the broader obligation to consider a taxpayer's individual facts and circumstances and to have the IRS act fairly and consistently. TAS can advocate for a taxpayer when the IRS is applying rules in a way that is unfair relative to the taxpayer's specific situation.
Dual Representation: When the Taxpayer and the Preparer Are Both in the Room
A common examination situation involves a Revenue Agent who wants to interview both the taxpayer and the return preparer, either together or separately. This creates a potential conflict. The preparer who is authorized under a Form 2848 represents the taxpayer, not themselves. If the IRS begins asking the preparer questions about the preparer's own conduct -- why a certain position was taken, what documents the preparer reviewed, what the client told the preparer -- those questions may implicate the preparer's own professional liability.
A practitioner in this dual-role situation (representative for the taxpayer and potential subject of inquiry as the preparer) should be alert to the point where the agent's questions shift from the client's tax liability to the preparer's own conduct. At that point, the practitioner's interests and the client's interests may diverge, and the practitioner may need separate counsel. A practitioner who continues to represent the client while also providing testimony about their own conduct as preparer is not serving either interest well.
The IRS's authority to question a return preparer directly is separate from its authority to examine the taxpayer. The IRS may issue a preparer summons under IRC 7602 requiring a preparer to produce records relating to returns they prepared. A preparer summons is different from a taxpayer interview; IRC 7521 rights attach to taxpayer interviews, and their application to a preparer summons is subject to the specific terms of the summons. Consult legal counsel if you receive a preparer summons.
Summons Procedures and the Limits of IRC 7521
The IRS has authority under IRC 7602 to issue summonses requiring taxpayers, third parties, and others to appear, testify, and produce documents relevant to a tax examination. When the IRS issues a summons requiring a taxpayer to appear personally, certain IRC 7521 protections operate differently.
Under IRC 7521(a)(2), the right to have a representative appear in lieu of the taxpayer does not apply when the taxpayer has been summoned to appear personally. A summons requiring the taxpayer's attendance compels the taxpayer to appear; the representative cannot attend in the taxpayer's place. However, the taxpayer may still bring their representative to accompany them at the summons examination, and the representative may consult with the taxpayer during the examination subject to any restrictions in the summons procedures.
A taxpayer or representative who believes a summons was issued in bad faith, for an improper purpose, or in violation of applicable law may petition a federal district court to quash the summons. Summons enforcement and quash proceedings are handled in federal district court, not the Tax Court. If a taxpayer receives an IRS summons, engage legal counsel immediately to evaluate whether a motion to quash is appropriate and to ensure proper compliance procedure if the summons is to be honored.
Caution: Do Not Ignore or Simply Refuse to Comply With an IRS Summons -- Summons Noncompliance Can Result in a Federal Court Enforcement Action and Contempt Proceedings
A taxpayer who receives an IRS administrative summons has options -- including moving to quash the summons in federal district court -- but ignoring the summons is not one of them. Willful failure to comply with a summons after proper service can result in the IRS initiating a federal district court enforcement action under IRC 7402(b) and IRC 7604. If the court orders compliance and the taxpayer still refuses, the taxpayer may be held in civil contempt. If there is a legitimate basis to challenge the summons, do so through legal channels -- motion to quash, IRS Appeals if applicable, or a defenses in an enforcement proceeding. Engage legal counsel as soon as a summons is received.
Taxpayer First Act of 2019: What Changed for Examination Interviews
The Taxpayer First Act of 2019 (Pub. L. 116-25, signed July 1, 2019) made several changes to IRS procedures that affect examination interviews. Key provisions for practitioners include:
- Right to representation notification: The Act requires the IRS to notify taxpayers of their right to retain representation before or at the commencement of any interview. This formalizes the obligation to provide IRS Publication 1 and to ensure taxpayers know they may stop the interview to seek representation.
- Independent Office of Appeals access: The Act strengthened the right of taxpayers to access the IRS Independent Office of Appeals, including provisions designed to ensure Appeals is genuinely independent from the examination division. This reinforces the taxpayer's right to an independent forum after an examination.
- IRS customer service strategy: The Act required the IRS to develop a formal customer service strategy with specific performance metrics for how IRS employees interact with taxpayers, including in examination interviews. Practitioners who experience IRS conduct that falls below the expected standard may reference the IRS customer service strategy in a TAS complaint.
- Electronic filing mandate expansion: Not directly related to examination interviews, but the Act's expansion of mandatory e-filing has practical implications for the records practitioners must be prepared to produce in examinations of electronically filed returns.
The specific IRM procedures implementing the Taxpayer First Act have been updated since 2019. Verify the current IRM chapter applicable to the type of examination (IRM 4.10 for examination general; IRM 4.10.7 for interview procedures) at IRS.gov before any examination interview.
Pre-Interview Workflow: Practical Checklist for Enrolled Agents and CPAs
The following checklist covers the steps an enrolled agent or CPA should complete before any IRS examination interview, whether field examination, office examination, or collection interview.
- Confirm Form 2848 is current and filed: Verify the authorization covers the correct tax period(s), type of tax, and examination matter. Bring a paper copy to the interview.
- Advise the client of their IRC 7521 rights in writing: Explain the right to have you present, the right to suspend the interview at any time, and the right to record. Send a written engagement letter or memo confirming this advice before the interview date.
- Determine whether the examination requires a client interview at all: Many examination items can be resolved through written IDR responses and document production without an oral interview. Request a written IDR exchange wherever possible and invoke the IRC 7521(b)(1) written-questions option if the agent insists on an oral format.
- Identify all issues on the examination IDR: Review every requested item before the interview. Do not allow the agent to use an open-ended oral interview to discover issues that were not included in the original IDR or examination notice.
- Prepare the client for the scope of the interview: If the client will be present, explain what questions are within scope and instruct the client to answer only the question asked, to avoid volunteering information beyond the specific question, and to say "I don't recall" or "I need to check my records" rather than guessing.
- Decide whether to record: If you intend to record the interview, prepare your audio recording device in advance. At the outset of the interview, before any substantive discussion, state that you intend to record and note the IRS officer's name and badge number for your own record.
- Evaluate whether criminal exposure is present: Before the interview, review the examination issues for any pattern suggesting referral to IRS-CI is possible (badges of fraud, significant cash underreporting, nominee entities, or prior audit adjustments on the same issues). If criminal exposure appears possible, consider whether criminal defense counsel should be involved before the interview. See the IRC 7201, 7202, and 7206 Criminal Tax Statutes Guide for the referral signal checklist.
- Review current IRM procedures: IRM 4.10.7 covers examination interview procedures, including the agent's obligations and the taxpayer's rights. Verify the current IRM version at IRS.gov before any high-stakes interview.
- Document the interview: Take contemporaneous notes. If you recorded, note in your file that you recorded, the date and location, the agent's name and badge, and the format of the notice given. If the agent made any statement that appeared to violate the client's rights, document it in writing immediately after the interview while details are fresh.
- Know when to stop: If the interview moves into territory suggesting the IRS is examining issues beyond the original scope, or if the agent's questions suggest that the examination may be a referral setup for IRS-CI, stop the interview. Invoke the suspension right under IRC 7521(b), consult with the client privately, and reschedule to allow time to assess the situation and, if necessary, engage criminal defense counsel.
Frequently Asked Questions
Can a taxpayer's representative attend an IRS examination interview?
Yes. Under IRC 7521(a), a taxpayer has the right to have an authorized representative present at any IRS interview concerning the determination or collection of any tax. The representative must hold a current Form 2848 covering the specific matter and tax period. If the IRS has issued a summons requiring the taxpayer's personal attendance, the representative cannot substitute for the taxpayer's appearance, but may still be present at the same interview.
How does a taxpayer suspend an IRS interview under IRC 7521(b)?
Under IRC 7521(b)(2), a taxpayer who is not represented may suspend an examination interview at any time by stating that they want to consult with or obtain an authorized representative before continuing. The IRS must stop the interview. No further questions may be asked during the suspension. After the taxpayer has consulted with or obtained representation, the examination may resume at a rescheduled interview. The right may be invoked at any point -- even after the interview has started and questions have been answered.
Can a taxpayer record an IRS examination interview?
Yes, under IRC 7521(c), provided the taxpayer gives advance notice to the IRS officer or employee before the interview begins. If the taxpayer records, the IRS has the reciprocal right to also make an audio recording. The right to record applies to in-person interviews; verify state consent laws for phone interviews. The taxpayer is entitled to a copy of any IRS recording upon request and payment of applicable fees.
What is the IRS Taxpayer Bill of Rights?
The TBOR is a set of ten fundamental rights codified in IRC 7803(a)(3): the right to be informed, quality service, pay no more than the correct amount, challenge and be heard, appeal, finality, privacy, confidentiality, retain representation, and a fair and just tax system. The IRS must ensure all employees know and act in accordance with the TBOR. IRC 7521 implements the representation, suspension, and recording rights within the broader TBOR framework. Verify the current TBOR text at IRS.gov/taxpayer-rights.
Does IRC 7521 apply to IRS summons interviews?
Partially. When the IRS issues a summons requiring a taxpayer's personal appearance, the representative cannot substitute for the taxpayer's attendance, though the representative may accompany the taxpayer to the interview. The right to suspend the interview and the right to record are not expressly excluded from summons interviews, but verify current IRM procedures and consult legal counsel regarding any summons requiring personal attendance before the interview.
Can a taxpayer require the IRS to communicate only in writing?
Under IRC 7521(b)(1), a taxpayer may state during an interview that they wish to provide the requested information in written form. The IRS must permit written responses. This converts the oral examination into a written exchange and gives the taxpayer and representative control over the record. It does not limit the scope of the examination or prevent the IRS from issuing IDRs or requesting documents.
What changed under the Taxpayer First Act of 2019 regarding examination interviews?
The Taxpayer First Act of 2019 (Pub. L. 116-25) formalized the IRS's obligation to notify taxpayers of their right to representation before or at the start of any interview, strengthened the IRS Independent Office of Appeals, and required the IRS to adopt a formal customer service strategy with performance metrics. The Act did not materially change the substantive rights in IRC 7521 but strengthened the procedural obligations around notifying taxpayers of those rights. Verify current IRM implementing provisions at IRS.gov.
What should a practitioner do before an IRS field examination interview?
Before any examination interview: confirm the Form 2848 is current and covers the examination period; advise the client in writing of their IRC 7521 rights; determine whether a written IDR response can replace an oral interview; identify all issues in the examination IDR so no new topics are introduced in the interview; prepare the client on scope and the value of answering only what is asked; decide whether to record and prepare the recording equipment; evaluate whether criminal exposure is present; and review current IRM 4.10.7 procedures. Verify all procedures at IRS.gov before the interview.
Claims and Verification Notice
This guide contains statutory citations and procedural claims that practitioners must independently verify before advising clients. IRS procedures are subject to change through IRM updates, regulatory guidance, and legislative amendment.
| Claim | Source Basis | Verify At |
|---|---|---|
| IRC 7521(a): right to have authorized representative present at any interview | IRC 7521(a)(1) statutory text | IRS.gov; law.cornell.edu/uscode/text/26/7521 |
| IRC 7521(a)(2): representative presence does not satisfy summons requiring personal attendance | IRC 7521(a)(2) statutory text | IRS.gov; law.cornell.edu/uscode/text/26/7521 |
| IRC 7521(b)(2): right to suspend interview to seek or consult with representative | IRC 7521(b)(2) statutory text | IRS.gov; law.cornell.edu/uscode/text/26/7521 |
| IRC 7521(b)(1): right to provide information in written form rather than orally | IRC 7521(b)(1) statutory text | IRS.gov; law.cornell.edu/uscode/text/26/7521 |
| IRC 7521(c): right to record in-person interview with advance notice; IRS reciprocal right | IRC 7521(c) statutory text | IRS.gov; law.cornell.edu/uscode/text/26/7521 |
| TBOR codified in IRC 7803(a)(3) (ten enumerated rights) | IRC 7803(a)(3); Consolidated Appropriations Act, 2016 | IRS.gov/taxpayer-rights; law.cornell.edu/uscode/text/26/7803 |
| Taxpayer First Act of 2019: notification, Appeals access, and customer service provisions | Pub. L. 116-25 (2019) | IRS.gov; congress.gov/116/plaws/publ25/PLAW-116publ25.pdf |
| IRS examination interview procedures (IRM 4.10.7) | Internal Revenue Manual 4.10.7 | IRS.gov/irm/part4/irm_04-010-007 (verify current version) |
| Third-party contact procedures (IRM 4.11.57) | Internal Revenue Manual 4.11.57 | IRS.gov/irm (verify current IRM chapter) |
| IRS Publication 1 (Your Rights as a Taxpayer) must be provided at examination start | IRM examination procedures; TBOR Right 1 implementation | IRS.gov (Publication 1, verify current edition) |
This guide is for general educational purposes only and does not constitute legal advice. IRM procedures and IRS examination practices are subject to change. Verify all procedural details at IRS.gov and in the current Internal Revenue Manual before any examination interview.