(A) At or before the commencement of an audit, the Fiscal Officer shall provide to the taxpayer a written description of the roles of the Fiscal Officer and of the taxpayer during the audit and a statement of the taxpayer’s rights, including any right to obtain a refund of an overpayment of a tax. At or before the commencement of an audit, the Fiscal Officer shall inform the taxpayer when the audit is considered to have commenced.
(B) Except in cases involving suspected criminal activity, the Fiscal Officer shall 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 on the grounds that the proposed time would cause inconvenience or hardship must offer reasonable alternative dates for the audit.
(C) (1) At all stages of an audit by the Fiscal Officer, a taxpayer is entitled to be assisted or represented by an attorney, accountant, bookkeeper or other tax practitioner. The Fiscal Officer shall 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 Fiscal Officer. If a taxpayer has not submitted such a form, the Fiscal Officer may accept other evidence, as the Fiscal Officer considers appropriate, that a person is the authorized representative of a taxpayer.
(2) 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.
(3) This division (C) 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 Fiscal Officer to comply with a provision of this section shall neither excuse a taxpayer from payment of any taxes owed by the taxpayer nor cure any procedural defect in a taxpayer’s case.
(F) If the Fiscal Officer fails to substantially comply with the provisions of this section, the Fiscal Officer, upon application by the taxpayer, shall excuse the taxpayer from penalties and interest.
(Ord. 2015-29, passed 11-9-2015; Ord. 2023-21, passed 12-11-2023)