standard

Internal Revenue Code Section 7521

The US tax law provision governing IRS interviews with taxpayers, covering audio recording of an interview and the suspension of an interview when a taxpayer asks to consult a representative.

Known aliases

Section 7521
Section 7521(c)

Relationships

No evidence-backed relationships are recorded.

Current clusters

invest1 publisher

Ten of 18 IRS revenue officers misstated the rules on taxpayer-initiated follow-ups

TIGTA's annual review of the direct contact rules logged 33 wrong answers from 18 IRS Field Collection employees, and found the agency keeps no record of when a revenue officer bypasses a client's representative.

Publishers:cpapracticeadvisor.com

Reality

Evidence62
Adoption24
Hype gap−8
Incentives42
Confidence56