2007 Minnesota Statutes

270C.285 PROCEDURES INVOLVING IN-PERSON TAXPAYER INTERVIEWS.
    Subdivision 1. Recording of interviews. (a) Upon reasonable advance notice from the
taxpayer, a taxpayer shall be allowed to make an audio recording, with the taxpayer's equipment
and at the taxpayer's expense, of an interview of the taxpayer by the department regarding the
audit or collection of a tax.
(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 a 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.
History: 2005 c 151 art 1 s 27