You have the right to record an examination interview. If you choose to do so, your request to record the interview must be made at least 10 days in advance of the interview and in writing. You also must bring your own audio equipment. The IRS also has the right to record an interview. If the IRS wished to record an interview, you must be notified 10 days in advance and you will subsequently be given an opportunity to acquire a copy of their recording at your own expense.

Ordinarily in my opinion, it is not a good idea to request to record an interview. This action sends the wrong message to the auditor and places them on guard and changes the nature of the meeting in a negative manor. Where the IRS chooses to record a meeting, I take that as a signal that a criminal prosecution may possibly be brought at some date in the future, which places me on guard and changes the meeting in a negative manner.

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