Tax Resolution: taxpayer's right to representation

4.11.55.2.1.2 (04-20-2010)
Request for Representation - Suspension of Interview

1. Taxpayers have the right to representation at any time during the examination process.

2. IRC 7521(b)(2) provides that if, during any interview, the taxpayer requests to consult with his/her representative (who is permitted to represent the taxpayer before the IRS), the examiner will immediately suspend the interview regardless of whether the taxpayer may have answered one or more questions.

   Exception:

   An interview will not be suspended if required by a court order or it was initiated via an administrative summons issued under subchapter A of Chapter 78.

3. Allow the taxpayer a minimum of 10 business days to secure representation before taking any follow-up action to schedule the appointment (extensions can be granted on a case-by-case basis).

   Caution:

   A taxpayer can file a civil suit against the IRS under IRC section 7433 if an IRS employee intentionally or recklessly disregards the provision of the tax code by denying the taxpayer the right to consult with representation or bypassing the representative without proper approval.

Internal Revenue Manual - 4.11.55 Power of Attorney Rights and Responsibilities (Cont. 1)