Epstein Index›Documents›EFTA00809836
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Epstein File EFTA00809836: Recording (DS9)

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This document appears to be an excerpt from Internal Revenue Service procedures or regulations regarding taxpayer interviews under section 1274(d)(1), specifically addressing the recording of interviews with taxpayer consent and notification requirements. The excerpt references IRS codification and procedures for recording interviews with taxpayers' own equipment.

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Procedures involving taxpayer interviews under section 1274(d)(1) for the month in which (a) **Recording** of interviews the valuation date falls. (1) **Recording**
Excerpt 2
inves- and with the taxpayer's own equipment. tigations or investigations relating to the integ- rity of any officer or employee of the Internal (2) **Recording**
Excerpt 3
(A) informs the taxpayer of such **recording** prior to the interview, and CODIFICATION (B) upon request of the taxpayer, provides Another section 7521 was

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