§ 105-258.1. Taxpayer interviews. - North Carolina Statutes

§ 105‑258.1.  Taxpayerinterviews.

(a)        Scope. – Thissection applies to in‑person interviews between a taxpayer and an officeror employee of the Department relating to the determination or collection of atax, other than an in‑person interview concerning any of the following:

(1)        A criminalinvestigation.

(2)        The determination orcollection of a tax imposed by Article 2D of this Chapter.

(3)        Repealed by SessionLaws 2007‑491, s. 37, effective January 1, 2008.

(4)        A jeopardyassessment and collection.

(b)        Recording ofInterview. – The Department shall allow a taxpayer to make an audio recordingof an interview at the taxpayer's expense and using the taxpayer's equipment.The Department may make an audio recording of an interview at its own expenseand using its own equipment. The Department shall, upon request of thetaxpayer, provide the taxpayer a transcript of an interview recorded by theDepartment; the Department may charge the taxpayer for the cost of therequested transcription and reproduction of the transcript.

(c)        Disclosure ofProcedure. – At or before an initial interview relating to the determination ofa tax, the Department shall provide the taxpayer a written explanation of theaudit process and the taxpayer's rights in the process. At or before an initialinterview relating to the collection of a tax, the Department shall provide thetaxpayer a written explanation of the collection process and the taxpayer'srights in the process.

(d)        Right ofConsultation. – A taxpayer may authorize a person to represent the taxpayer inan interview if the person has a written power of attorney executed by thetaxpayer. The Department may not require a taxpayer to accompany the taxpayer'srepresentative to the interview unless the Secretary has summoned the taxpayerpursuant to G.S. 105‑258.

(e)        Suspension ofInterview. – The Department shall suspend an interview relating to thedetermination of a tax if the taxpayer is not accompanied by a representativeand, at any time during the interview, expresses the desire to consult withanother person. (1993,c. 532, s. 7; 1993 (Reg. Sess., 1994), c. 745, s. 18; 2007‑491, s. 37.)