The IRS often asks to interview the taxpayer during an audit, but taxpayers are often not aware of their rights concerning such interviews. The IRS can request an interview, but the taxpayer can refuse unless the IRS first issues an administrative summons. Either the taxpayer or the IRS may record the interview, but only if they first give 10 days notice to the other party. A representative can attend the interview in place of the taxpayer or can attend with the taxpayer. If the representative is not there in person, the taxpayer can stop the interview at any time to consult with her representative. But if the IRS conducts the interview pursuant to an administrative summons, the taxpayer must appear herself, rather than have her representative attend in her place, and cannot stop the interview to consult with her representative. Taxpayers should discuss any interview requests, and how to respond, with their representative. You can find more information about this and other audit issues in Bob’s article, with Emily Parker, on "Surviving IRS Examinations and Appeals." If you have any questions, please contact one of us or any of the other Tax lawyers at Thompson & Knight.