"Back to Basics - IRS Interviews of Taxpayers and How to Navigate in Dangerous Waters

Requests for interviews are now standard in IRS audits and civil tax investigations. IRS revenue agents are instructed to request interviews of the taxpayer and third parties in the early stages of an administrative proceeding and are trained in various interview techniques designed to illicit information that may be relevant to the ascertainment or collection of tax due and owing. These interviews are stressful for the person subject to questioning and can be fraught with peril in matters involving errors on the return or potential indicia of fraud. Understanding the rules of the road is a must for tax professionals. Panelists will discuss the authority of the IRS to request and conduct an interview, the role of the administrative summons, the time, place, and scope of the interview, whether an interview can be recorded, techniques used by the IRS to obtain information, best practices, and other relevant issues.

Speakers: Caroline Ciraolo, Steven Toscher

CE Credits: 1 hour