{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1834.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1834.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1834.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1834.html"}],"law_id":86238,"edition_id":1,"section_id":86238,"structure_id":14260,"section_number":"58.1-1834","catch_line":"Taxpayer meetings; representation; recording meetings","history":"1996, c. 634; 2009, c. 503.","full_text":"A\n\nAt or before an initial meeting relating to the determination of a tax, the Department shall provide the taxpayer a written explanation of the audit process and the taxpayer’s rights in the process. At or before an initial meeting relating to the collection of a tax, the Department shall provide the taxpayer a written explanation of the collection process and the taxpayer’s rights in the process.B\n\nA taxpayer may authorize a person, through a power of attorney filed with the Department, to represent the taxpayer at his cost. Once a taxpayer files a power of attorney with the Department in accordance with procedures developed by the Department and while the power of attorney is in effect, at the same time that the Department mails, issues, or otherwise provides to the taxpayer any written correspondence, documentation, or other written materials that relate to the tax matter for which the power of attorney has been filed, the Department shall provide a copy of the same to the person named as power of attorney. The copy shall be furnished to the person named as power of attorney under the same delivery method used for providing the written correspondence, documentation, or other written materials to the taxpayer.\n\t\t\tThe Department may not require a taxpayer to accompany the taxpayer’s representative to the meeting unless the Tax Commissioner has summoned the taxpayer pursuant to § 58.1-216.C\n\nThe Department shall suspend a meeting relating to the determination of a tax if, at any time during the meeting, the taxpayer expresses the desire to consult with an attorney, accountant, or other person who, through a power of attorney, may represent the taxpayer before the Department. However, after one such suspension has been granted and upon a finding that a taxpayer’s request for suspension is frivolous or groundless, the Department may terminate the meeting and issue an assessment, if appropriate.D\n\nThe Department shall allow a taxpayer to make an audio recording of a meeting relating to the determination of a tax at the taxpayer’s expense and using the taxpayer’s equipment. The Department may make an audio recording of such meetings at its own expense and using its own equipment. The Department shall, upon request of the taxpayer, provide the taxpayer a transcript of a meeting recorded by the Department. The Department may charge the taxpayer for the cost of the requested transcription and reproduction of the transcript. Receipts from the charges for the transcripts shall be credited to the Department for reimbursement of transcription expenses.","order_by":null,"text":{"0":{"id":308896,"text":"At or before an initial meeting relating to the determination of a tax, the Department shall provide the taxpayer a written explanation of the audit process and the taxpayer’s rights in the process. At or before an initial meeting relating to the collection of a tax, the Department shall provide the taxpayer a written explanation of the collection process and the taxpayer’s rights in the process.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":308897,"text":"A taxpayer may authorize a person, through a power of attorney filed with the Department, to represent the taxpayer at his cost. Once a taxpayer files a power of attorney with the Department in accordance with procedures developed by the Department and while the power of attorney is in effect, at the same time that the Department mails, issues, or otherwise provides to the taxpayer any written correspondence, documentation, or other written materials that relate to the tax matter for which the power of attorney has been filed, the Department shall provide a copy of the same to the person named as power of attorney. The copy shall be furnished to the person named as power of attorney under the same delivery method used for providing the written correspondence, documentation, or other written materials to the taxpayer.\n\t\t\tThe Department may not require a taxpayer to accompany the taxpayer’s representative to the meeting unless the Tax Commissioner has summoned the taxpayer pursuant to § 58.1-216.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":308898,"text":"The Department shall suspend a meeting relating to the determination of a tax if, at any time during the meeting, the taxpayer expresses the desire to consult with an attorney, accountant, or other person who, through a power of attorney, may represent the taxpayer before the Department. However, after one such suspension has been granted and upon a finding that a taxpayer’s request for suspension is frivolous or groundless, the Department may terminate the meeting and issue an assessment, if appropriate.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":308899,"text":"The Department shall allow a taxpayer to make an audio recording of a meeting relating to the determination of a tax at the taxpayer’s expense and using the taxpayer’s equipment. The Department may make an audio recording of such meetings at its own expense and using its own equipment. The Department shall, upon request of the taxpayer, provide the taxpayer a transcript of a meeting recorded by the Department. The Department may charge the taxpayer for the cost of the requested transcription and reproduction of the transcript. Receipts from the charges for the transcripts shall be credited to the Department for reimbursement of transcription expenses.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":14260,"edition_id":1,"name":"Corrections of Erroneous Assessments; Refunds","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":14259,"metadata":{},"date_created":"2026-06-26 03:47:30","date_modified":"2026-06-26 03:47:30","permalink":{"id":253049,"object_type":"structure","relational_id":14260,"identifier":"2","token":"58.1\/I\/18\/2","url":"\/58.1\/I\/18\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14259,"edition_id":1,"name":"Enforcement, Collection, Refund, Remedies and Review of State Taxes","identifier":"18","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:47:30","date_modified":"2026-06-26 03:47:30","permalink":{"id":252957,"object_type":"structure","relational_id":14259,"identifier":"18","token":"58.1\/I\/18","url":"\/58.1\/I\/18\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":78490,"structure_id":14260,"section_number":"58.1-1820","catch_line":"Definitions","url":"\/58.1-1820\/","token":"58.1\/I\/18\/2\/58.1-1820","metadata":false},{"id":76759,"structure_id":14260,"section_number":"58.1-1821","catch_line":"Application to Tax Commissioner for correction","url":"\/58.1-1821\/","token":"58.1\/I\/18\/2\/58.1-1821","metadata":false},{"id":55503,"structure_id":14260,"section_number":"58.1-1822","catch_line":"Action of Tax Commissioner on application for correction","url":"\/58.1-1822\/","token":"58.1\/I\/18\/2\/58.1-1822","metadata":false},{"id":64280,"structure_id":14260,"section_number":"58.1-1823","catch_line":"Reassessment and refund upon the filing of amended return or the payment of an assessment","url":"\/58.1-1823\/","token":"58.1\/I\/18\/2\/58.1-1823","metadata":false},{"id":64173,"structure_id":14260,"section_number":"58.1-1824","catch_line":"Protective claim for refund","url":"\/58.1-1824\/","token":"58.1\/I\/18\/2\/58.1-1824","metadata":false},{"id":72555,"structure_id":14260,"section_number":"58.1-1825","catch_line":"Application to court for correction of erroneous or improper assessments of state taxes generally","url":"\/58.1-1825\/","token":"58.1\/I\/18\/2\/58.1-1825","metadata":false},{"id":79294,"structure_id":14260,"section_number":"58.1-1826","catch_line":"Action of court","url":"\/58.1-1826\/","token":"58.1\/I\/18\/2\/58.1-1826","metadata":false},{"id":74340,"structure_id":14260,"section_number":"58.1-1827","catch_line":"Correction of double assessments","url":"\/58.1-1827\/","token":"58.1\/I\/18\/2\/58.1-1827","metadata":false},{"id":59711,"structure_id":14260,"section_number":"58.1-1828","catch_line":"Appeal","url":"\/58.1-1828\/","token":"58.1\/I\/18\/2\/58.1-1828","metadata":false},{"id":56638,"structure_id":14260,"section_number":"58.1-1829","catch_line":"Costs in proceedings under \u00a7\u00a7 58.1-1825 through 58.1-1828","url":"\/58.1-1829\/","token":"58.1\/I\/18\/2\/58.1-1829","metadata":false},{"id":84382,"structure_id":14260,"section_number":"58.1-1830","catch_line":"Effect of order","url":"\/58.1-1830\/","token":"58.1\/I\/18\/2\/58.1-1830","metadata":false},{"id":80350,"structure_id":14260,"section_number":"58.1-1831","catch_line":"No injunctions against assessment or collection of taxes","url":"\/58.1-1831\/","token":"58.1\/I\/18\/2\/58.1-1831","metadata":false},{"id":81150,"structure_id":14260,"section_number":"58.1-1832","catch_line":"Chapter includes taxes, levies, penalties and interest","url":"\/58.1-1832\/","token":"58.1\/I\/18\/2\/58.1-1832","metadata":false},{"id":83093,"structure_id":14260,"section_number":"58.1-1833","catch_line":"Interest on overpayments or improper collection","url":"\/58.1-1833\/","token":"58.1\/I\/18\/2\/58.1-1833","metadata":false},{"id":86238,"structure_id":14260,"section_number":"58.1-1834","catch_line":"Taxpayer meetings; representation; recording meetings","url":"\/58.1-1834\/","token":"58.1\/I\/18\/2\/58.1-1834","metadata":false},{"id":65732,"structure_id":14260,"section_number":"58.1-1835","catch_line":"Abatement of any tax, interest, and penalty attributable to erroneous written advice by the Department","url":"\/58.1-1835\/","token":"58.1\/I\/18\/2\/58.1-1835","metadata":false},{"id":85174,"structure_id":14260,"section_number":"58.1-1836","catch_line":"Reserved","url":"\/58.1-1836\/","token":"58.1\/I\/18\/2\/58.1-1836","metadata":false}],"previous_section":{"id":83093,"structure_id":14260,"section_number":"58.1-1833","catch_line":"Interest on overpayments or improper collection","url":"\/58.1-1833\/","token":"58.1\/I\/18\/2\/58.1-1833","metadata":false},"next_section":{"id":65732,"structure_id":14260,"section_number":"58.1-1835","catch_line":"Abatement of any tax, interest, and penalty attributable to erroneous written advice by the Department","url":"\/58.1-1835\/","token":"58.1\/I\/18\/2\/58.1-1835","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1834\/","history_text":"

This law was first created in 1996. The record of its establishment is cataloged in chapter 634<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 2009, chapter 503<\/a>.<\/p>","references":[{"id":85882,"section_number":"58.1-1845","catch_line":"Virginia Taxpayer Bill of Rights","order_by":null,"url":"\/58.1-1845\/"}],"refers_to":false,"permalink":{"id":253107,"object_type":"law","relational_id":86238,"identifier":"58.1-1834","token":"58.1\/I\/18\/2\/58.1-1834","url":"\/58.1-1834\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1834\/","token":"58.1\/I\/18\/2\/58.1-1834","dublin_core":{"Title":"Taxpayer meetings; representation; recording meetings","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1834","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> At or before an initial meeting relating to the determination of a tax, the Department<\/span> shall provide the taxpayer<\/span> a written explanation of the audit process and the taxpayer<\/span>’s rights in the process. At or before an initial meeting relating to the collection of a tax, the Department<\/span> shall provide the taxpayer<\/span> a written explanation of the collection process and the taxpayer<\/span>’s rights in the process. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> A taxpayer<\/span> may authorize a person, through a power of attorney<\/span> filed with the Department<\/span>, to represent the taxpayer<\/span> at his cost. Once a taxpayer<\/span> files a power of attorney<\/span> with the Department<\/span> in accordance with procedures developed by the Department<\/span> and while the power of attorney<\/span> is in effect, at the same time that the Department<\/span> mails, issues<\/span>, or otherwise provides to the taxpayer<\/span> any written correspondence, documentation, or other written materials<\/span> that relate to the tax matter for which the power of attorney<\/span> has been filed, the Department<\/span> shall provide a copy of the same to the person named as power of attorney<\/span>. The copy shall be furnished to the person named as power of attorney<\/span> under the same delivery method used for providing the written correspondence, documentation, or other written materials<\/span> to the taxpayer<\/span>.\n\t\t\tThe Department<\/span> may not require a taxpayer<\/span> to accompany the taxpayer<\/span>’s representative to the meeting unless the Tax Commissioner<\/span> has summoned the taxpayer<\/span> pursuant to § 58.1-216<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The Department<\/span> shall suspend a meeting relating to the determination of a tax if, at any time during the meeting, the taxpayer<\/span> expresses the desire to consult with an attorney, accountant, or other person who, through a power of attorney<\/span>, may represent the taxpayer<\/span> before the Department<\/span>. However, after one such suspension has been granted and upon a finding<\/span> that a taxpayer<\/span>’s request for suspension is frivolous or groundless, the Department<\/span> may terminate the meeting and issue<\/span> an assessment, if appropriate. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> The Department<\/span> shall allow a taxpayer<\/span> to make an audio recording of a meeting relating to the determination of a tax at the taxpayer<\/span>’s expense and using the taxpayer<\/span>’s equipment. The Department<\/span> may make an audio recording of such meetings at its own expense and using its own equipment. The Department<\/span> shall, upon request of the taxpayer<\/span>, provide the taxpayer<\/span> a transcript<\/span> of a meeting recorded by the Department<\/span>. The Department<\/span> may charge the taxpayer<\/span> for the cost of the requested transcription and reproduction of the transcript<\/span>. Receipts from the charges for the transcripts<\/span> shall be credited to the Department<\/span> for reimbursement of transcription expenses. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTAXPAYER MEETINGS; REPRESENTATION; RECORDING MEETINGS (\u00a7 58.1-1834)\n\nA. At or before an initial meeting relating to the determination of a tax, the\nDepartment shall provide the taxpayer a written explanation of the audit process\nand the taxpayer’s rights in the process. At or before an initial meeting\nrelating to the collection of a tax, the Department shall provide the taxpayer a\nwritten explanation of the collection process and the taxpayer’s rights in\nthe process.\n\nB. A taxpayer may authorize a person, through a power of attorney filed with the\nDepartment, to represent the taxpayer at his cost. Once a taxpayer files a power\nof attorney with the Department in accordance with procedures developed by the\nDepartment and while the power of attorney is in effect, at the same time that\nthe Department mails, issues, or otherwise provides to the taxpayer any written\ncorrespondence, documentation, or other written materials that relate to the tax\nmatter for which the power of attorney has been filed, the Department shall\nprovide a copy of the same to the person named as power of attorney. The copy\nshall be furnished to the person named as power of attorney under the same\ndelivery method used for providing the written correspondence, documentation, or\nother written materials to the taxpayer.\n\t\t\tThe Department may not require a taxpayer to accompany the taxpayer’s\nrepresentative to the meeting unless the Tax Commissioner has summoned the\ntaxpayer pursuant to § 58.1-216.\n\nC. The Department shall suspend a meeting relating to the determination of a tax\nif, at any time during the meeting, the taxpayer expresses the desire to consult\nwith an attorney, accountant, or other person who, through a power of attorney,\nmay represent the taxpayer before the Department. However, after one such\nsuspension has been granted and upon a finding that a taxpayer’s request\nfor suspension is frivolous or groundless, the Department may terminate the\nmeeting and issue an assessment, if appropriate.\n\nD. The Department shall allow a taxpayer to make an audio recording of a meeting\nrelating to the determination of a tax at the taxpayer’s expense and using\nthe taxpayer’s equipment. The Department may make an audio recording of\nsuch meetings at its own expense and using its own equipment. The Department\nshall, upon request of the taxpayer, provide the taxpayer a transcript of a\nmeeting recorded by the Department. The Department may charge the taxpayer for\nthe cost of the requested transcription and reproduction of the transcript.\nReceipts from the charges for the transcripts shall be credited to the\nDepartment for reimbursement of transcription expenses.\n\nHISTORY: 1996, c. 634; 2009, c. 503.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}