(a) Recordings of interviews.

1. (1) Recording by taxpayer. Any agent of the Commissioner of Revenue in connection with any in-person interview with any taxpayer relating to the determination or collection of any tax shall, upon advance request of such taxpayer, allow the taxpayer to make an audio recording of such interview at the taxpayer's own expense and with the taxpayer's own equipment.

2. (2) Recording by commissioner. An agent of the commissioner may make an audio recording of any interview described in subdivision (a)(1) of this section, if such agent:

   1. (A) Informs the taxpayer of such recording prior to the interview; and
   2. (B)

(i) Upon request of the taxpayer, provides the taxpayer with a copy of such recording but only if the taxpayer provides reimbursement for the cost of the reproduction of such copy.

1. (ii) Cost of the reproduction shall be the commissioner’s cost for the blank tapes.

2. (3)

   1. (A) Administrative hearings under Arkansas Code § 20-18-405 are not "interviews" within the meaning of this part.
   2. (B) A taxpayer may record any administrative hearing but the commissioner shall not be required to provide copies of his or her own recording of the hearing.

(b) Safeguards.

1. (1) Explanations of processes. An agent of the commissioner shall, before or at an initial interview, provide to the taxpayer:

   1. (A) In the case of an in-person interview with the taxpayer relating to the determination of any tax, an explanation of the audit process and the taxpayer's rights under such process; or
   2. (B) In the case of an in-person interview with the taxpayer relating to the collection of any tax, an explanation of the collection process and the taxpayer's rights under such process.

2. (2) Right of consultation.

   1. (A) If the taxpayer clearly states to an agent of the commissioner at any time during any interview (other than an interview initiated by an administrative summons issued under Arkansas Code § 26-18-305) that the taxpayer wishes to consult with an attorney, certified public accountant, or any other person permitted to represent the taxpayer before the commissioner, such agent shall suspend such interview regardless of whether the taxpayer may have answered one (1) or more questions.

   2. (B)

      1. (i) However, the taxpayer may be requested to sign a waiver extending the time the commissioner has for making a final assessment as provided by Arkansas Code § 26-18-401.
      2. (ii) If the taxpayer refuses to sign such a waiver, the taxpayer may be subject to an estimated assessment by the commissioner based upon the best information available to the commissioner.
      3. (c) Representatives holding power of attorney.
3. (1) Any attorney, certified public accountant, or any other person permitted to represent the taxpayer before the commissioner who is not disbarred or suspended from practice may be authorized by such taxpayer to represent the taxpayer in any interview described in subsection (a) of this section.
4. (2) An agent of the commissioner may not require a taxpayer to accompany the representative in the absence of an administrative summons issued to the taxpayer under Arkansas Code § 26-18-305.

5. (3) Such an agent, with the consent of the immediate supervisor of such agent, may notify the taxpayer directly that such agent believes such representative is responsible for unreasonable delay or hindrance of an examination or investigation of the taxpayer.

   1. (d) Section not to apply to certain investigations. This section shall not apply to criminal investigations or investigations relating to the integrity of any agent of the commissioner.