TXCPA’s Federal Tax Policy Committee Requests IRS Action on Taxpayer Interview Practices
TXCPA’s Federal Tax Policy Committee expressed concerns about Revenue Agents requiring taxpayers to personally attend interviews despite having an authorized Power of Attorney representative, which conflicts with Internal Revenue Code Section 7521(c).
TXCPA’s Federal Tax Policy Committee sent a letter to the IRS seeking clearer guidance and enforcement of taxpayer representation rights under IRC §7521(c), after noting that more Revenue Agents are requiring represented taxpayers to appear in person for civil exam interviews. The Committee requested that the IRS issue definitive legal guidance, improve agent training, strengthen compliance oversight, and update Publication 1 to reaffirm that taxpayers generally cannot be compelled to attend an interview when represented by an authorized POA unless a formal summons is issued. The overarching aim is to ensure IRS examinations uphold taxpayer rights while still allowing the agency to carry out its responsibilities effectively.
Topics:
