Your Client Has Just Received an IRS Summons Toappear for an Interview. the

Multiple Choice

Your client has just received an IRS summons toappear for an interview. The following statements are CORRECT concerning this interview EXCEPT:

A) Provided your client gives prior notice tothe IRS, the taxpayer may record the interview.
B) The IRS may record the interview but must provide a transcript of the recording tothe taxpayer if he requests a copy and pays for the duplication charges.
C) Notes may not be taken by either the IRS agent or the taxpayer during the interview.
D) The IRS investigator must explain various taxpayer rights toyour client before commencing the interview.