A bill to amend the Internal Revenue Code of 1954 to give taxpayers the right to record interviews by the Internal Revenue Service.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow any taxpayer to request that any employee of the Internal Revenue Service who interviews the taxpayer shall: (1) conduct such interview at a reasonable time and place convenient to the taxpayer; and (2) allow the taxpayer to make a recording of such interview. Provides that an employee of the Internal Revenue Service may record any such interview if he informs the taxpayer of such recording prior to the interview and provides the taxpayer with a transcript of such recording upon the request of the taxpayer and reimbursement for the cost of reproduction of such transcript. Requires that prior to an interview a taxpayer shall be informed in writing that: (1) he has the right to remain silent; (2) any statement he makes may be used against him; and (3) he has the right to the presence of an attorney or any accountant or return preparer familiar with the return that is the subject of the interview.…