58.1-1834 - Taxpayer meetings; representation; recording meetings.
§ 58.1-1834. Taxpayer meetings; representation; recording meetings.
A. At or before an initial meeting relating to the determination of a tax,the Department shall provide the taxpayer a written explanation of the auditprocess and the taxpayer's rights in the process. At or before an initialmeeting relating to the collection of a tax, the Department shall provide thetaxpayer a written explanation of the collection process and the taxpayer'srights in the process.
B. A taxpayer may authorize a person, through a power of attorney filed withthe Department, to represent the taxpayer at his cost. Once a taxpayer filesa power of attorney with the Department in accordance with proceduresdeveloped by the Department and while the power of attorney is in effect, atthe same time that the Department mails, issues, or otherwise provides to thetaxpayer any written correspondence, documentation, or other writtenmaterials that relate to the tax matter for which the power of attorney hasbeen filed, the Department shall provide a copy of the same to the personnamed as power of attorney. The copy shall be furnished to the person namedas power of attorney under the same delivery method used for providing thewritten correspondence, documentation, or other written materials to thetaxpayer.
The Department may not require a taxpayer to accompany the taxpayer'srepresentative to the meeting unless the Tax Commissioner has summoned thetaxpayer pursuant to § 58.1-216.
C. The Department shall suspend a meeting relating to the determination of atax if, at any time during the meeting, the taxpayer expresses the desire toconsult with an attorney, accountant, or other person who, through a power ofattorney, may represent the taxpayer before the Department. However, afterone such suspension has been granted and upon a finding that a taxpayer'srequest for suspension is frivolous or groundless, the Department mayterminate the meeting and issue an assessment, if appropriate.
D. The Department shall allow a taxpayer to make an audio recording of ameeting relating to the determination of a tax at the taxpayer's expense andusing the taxpayer's equipment. The Department may make an audio recording ofsuch meetings at its own expense and using its own equipment. The Departmentshall, upon request of the taxpayer, provide the taxpayer a transcript of ameeting recorded by the Department. The Department may charge the taxpayerfor the cost of the requested transcription and reproduction of thetranscript. Receipts from the charges for the transcripts shall be creditedto the Department for reimbursement of transcription expenses.
(1996, c. 634; 2009, c. 503.)