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Section 1002 - Audit interviews.

UT Code § 59-1-1002 (2019) (N/A)
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(1) During any audit interview, the commission shall: (a) require reasonable scheduling of its audit interviews; (b) permit recording of audit interviews; (c) explain its audit and collection process before the first interview; and (d) allow a taxpayer to be represented at an interview by an attorney or other representative with power of attorney.

(a) require reasonable scheduling of its audit interviews;

(b) permit recording of audit interviews;

(c) explain its audit and collection process before the first interview; and

(d) allow a taxpayer to be represented at an interview by an attorney or other representative with power of attorney.

(2) The commission may not require a taxpayer to bring his attorney or other representative to interviews.

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Section 1001 - Statement of taxpayer rights.
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