2001 Minnesota Statutes

     270.272 Procedures involving in-person taxpayer 
  interviews. 

    Subdivision 1.    Recording of interviews.  (a) In 
 connection with an interview with a taxpayer relating to the 
 audit or collection of a tax, and on advance request of the 
 taxpayer, an employee of the department of revenue shall allow 
 the taxpayer to make an audio recording of the interview at the 
 taxpayer's expense and with the taxpayer's equipment. 

    (b) An employee of the department may record an interview 
 described in paragraph (a) if the taxpayer is informed of the 
 recording before the interview and a transcript or copy of the 
 recording is made available to the taxpayer on the taxpayer's 
 request, provided the department is reimbursed by the taxpayer 
 for the cost of transcribing or copying the recording. 

    Subd. 2.    Safeguards.  (a) Before or at the start of 
 an initial interview, an employee of the department shall 
 provide to the taxpayer in the case of an audit interview an 
 explanation of the audit process and the taxpayer's rights under 
 that process and, in the case of a collection interview, an 
 explanation of the collection process and the taxpayer's rights 
 under that process. 

    (b) If a taxpayer requests to consult with an attorney, 
 accountant, agent, preparer, or any other person permitted to 
 represent the taxpayer before the department at any time during 
 an interview, except an interview initiated by an administrative 
 subpoena, the interview must be suspended for no more than 30 
 days. 

    Subd. 3.    Representatives holding power of attorney.  
 An attorney, accountant, agent, preparer, or any other person 
 permitted to represent the taxpayer before the department who 
 has a written power of attorney executed by the taxpayer may 
 represent the taxpayer in an interview described in subdivision 
 1.  The taxpayer may be required to accompany the representative 
 only if an administrative subpoena is issued.  In this instance, 
 with the consent of an immediate supervisor and after ten days' 
 notice to the representative, the department employee may notify 
 the taxpayer directly that the employee believes the 
 representative is unreasonably delaying the examination or 
 investigation process. 

    Subd. 4.    Not to apply to certain investigations.  
 This section does not apply to criminal investigations or 
 investigations relating to the conduct of an employee of the 
 department.  

    HIST: 1990 c 604 art 1 s 5