                                 CODE OF VIRGINIA

TAXPAYER MEETINGS; REPRESENTATION; RECORDING MEETINGS (§ 58.1-1834)

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 audit process
and the taxpayer&#8217;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&#8217;s rights in
the process.

B. 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.
			The Department may not require a taxpayer to accompany the taxpayer&#8217;s
representative to the meeting unless the Tax Commissioner has summoned the
taxpayer pursuant to &#xA7; 58.1-216.

C. 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&#8217;s request
for suspension is frivolous or groundless, the Department may terminate the
meeting and issue an assessment, if appropriate.

D. The Department shall allow a taxpayer to make an audio recording of a meeting
relating to the determination of a tax at the taxpayer&#8217;s expense and using
the taxpayer&#8217;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.

HISTORY: 1996, c. 634; 2009, c. 503.