Section 6-8.1-3-8.5 - Taxpayer hearings(a) This section applies to a hearing conducted by the department under this article.(b) A hearing shall be conducted at a time and a location that is reasonable and convenient to the taxpayer whenever possible.(c) The department shall notify the taxpayer before the hearing that the taxpayer is entitled to: (1) have a representative qualified under section 8 of this chapter present at the hearing; and(d) The department may not record a hearing unless the department notifies the taxpayer before the hearing begins that the department:(1) intends to record the hearing; and(2) will provide a copy of the recording to the taxpayer.As added by P.L. 332-1989 (ss), SEC.24.