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Utah Code Ann. § 59-1-1002 – Audit interviews. | Midpage
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Utah Code
Title 59
Chapter 1
Part 10
§ 59-1-1002
Utah Code Ann. § 59-1-1002
Audit interviews.
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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.
(2) The commission may not require a taxpayer to bring his attorney or other representative to interviews.