Section 3310-203 - Procedures involving taxpayer interviews(a) Recording of interviews by taxpayer.--Any officer or employee of the department in connection with any in-person interview with any taxpayer relating to the determination or collection of any tax, the cancellation, revocation or suspension of a license, permit or registration or the denial of an application for a license, permit or registration shall, upon advance written request of the taxpayer, make an audio recording of the interview at the taxpayer's own expense and with the department's equipment. The taxpayer may also make an audio recording of the interview with the taxpayer's own equipment if, prior to commencement of the interview, the taxpayer notifies all parties present that the interview will be recorded.(b) Safeguard.--(1) An officer or employee of the department shall, before or at an initial interview, provide the following to the taxpayer:(i) In the case of an in-person interview with the taxpayer relating to the determination of any tax, an explanation of the audit process and the taxpayer's rights under such process.(ii) In the case of an in-person interview with the taxpayer relating to the collection of any tax, an explanation of the collection process and the taxpayer's rights under such process.(iii) In the case of an in-person interview with the taxpayer relating to the cancellation, revocation or suspension of a license, permit or registration or to the denial of an application for a license, permit or registration, an explanation of the administrative hearing and judicial review processes and the taxpayer's rights under such processes.(2) If the taxpayer clearly informs an officer or employee of the department at any time during an interview, other than an interview initiated by a subpoena, writ or other lawful process, that the taxpayer wishes to consult with an attorney, certified public accountant or any other person permitted to represent the taxpayer, such officer or employee shall suspend the interview regardless of whether the taxpayer may have answered one or more questions.(c) Representative holding power of attorney.--Any attorney, certified public accountant or any other person permitted to represent the taxpayer who is not disbarred or suspended from practice and who has a written power of attorney executed by the taxpayer may be authorized by the taxpayer to represent the taxpayer in any interview described in subsection (a). An officer or employee of the department may not require a taxpayer to accompany the representative in the absence of a subpoena, writ or other lawful process to examine and inspect the taxpayer or the taxpayer's books, records or other papers. The officer or employee, with the consent of the immediate supervisor of the officer or employee, may notify the taxpayer directly that the officer or employee believes such representative is responsible for unreasonable delay or hindrance of a department examination or investigation of the taxpayer.(d) Nonapplicability to certain investigations.--This section shall not apply to criminal investigations or investigations relating to the integrity of any officer or employee of the department.(e) Scope.--For purposes of this section, any reference to tax shall also include any associated penalty, addition to tax or interest.1996, Dec. 20, P.L. 1504, No. 195, § 203, effective in 60 days. Reenacted 2001, June 22, P.L. 595, No. 47, § 1, imd. effective.