184.11 AUDIT.

   (A)    At or before the commencement of an audit, as defined in Section 184.03 (C) of this Chapter, the Tax Commissioner shall provide to the taxpayer a written description of the roles of the Tax Commissioner 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 Commissioner shall inform the taxpayer when the audit is considered to have commenced.

   (B)    Except in cases involving suspected criminal activity, the Tax Commissioner 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)    At all stages of an audit by the Tax Commissioner, a taxpayer is entitled to be assisted or represented by an attorney, accountant, bookkeeper, or other tax practitioner. The Tax Commissioner 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 Tax Commissioner. If a taxpayer has not submitted such a form, the Tax Commissioner may accept other evidence, as the Tax Commissioner 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 Commissioner 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 Tax Commissioner fails to substantially comply with the provisions of this section, the Tax Commissioner, upon application by the taxpayer, shall excuse the taxpayer from penalties and interest arising from the audit.

(Ord. 091-2015. Passed 12-1-15.)