(a) At or before the commencement of an audit, as defined in Section 1803.04, the Tax Director will provide to the taxpayer a written description of the roles of the Tax Director and of the taxpayer during an audit and a statement of the taxpayer's rights, including any right to obtain a refund of an overpayment of tax. At or before the commencement of an audit, the Tax Director will inform the taxpayer when the audit is considered to have commenced.
(b) Except in cases involving suspected criminal activity, the Tax Director is required to conduct an audit of a taxpayer during regular business hours and after providing reasonable notice to the taxpayer. A taxpayer who is unable to comply with a proposed time for an audit must offer reasonable alternative dates for the audit.
(c) At all stages of an audit by the Tax Director, a taxpayer is entitled to be assisted or represented by an attorney, accountant, bookkeeper, or other tax practitioner. The Tax Director will prescribe a form by which a taxpayer may designate such a person to assist or represent the taxpayer in the conduct of any proceedings resulting from actions by the Tax Director. If a taxpayer has not submitted such a form, the Tax Director may accept other evidence, as the Tax Director considers appropriate, that a person is the authorized representative of a taxpayer. A taxpayer may refuse to answer any questions asked by the person conducting an audit until the taxpayer has an opportunity to consult with the taxpayer's attorney, accountant, bookkeeper, or other tax practitioner. This division does not authorize the practice of law by a person who is not an attorney.
(d) A taxpayer may record, electronically or otherwise, the audit examination.
(e) The failure of the Tax Director to comply with a provision of this section does not excuse a taxpayer from payment of any taxes owed by the taxpayer nor cure any procedural defect in a taxpayer's case.
(Ord. 9984-2015. Passed 12-15-15.)