Office Audit -- Audio Recording?

[Koss]

I am posting this as a poll. Comments are also welcome...

Has anyone ever made an audio recording of the interview in an office audit?

By "office audit," I am referring to an audit that takes place in the IRS office (as opposed to a correspondence audit or a field audit). In this particular case, the auditor has advised me that she expects to complete the entire task after one meeting with me, and that the client does not need to be present. The examination notice identifies only two items for review: Home Office and Cost of Goods Sold (Schedule C, Form 1040).

To me, it's pretty transparent:

The benefit of an audio record is that you get a perfect, incontestable record of what was said. It may help prevent the auditor from trying to stray into areas that are not properly within the scope of the exam, and it may help defend against any later claim that the representative or the taxpayer was uncooperative. It may help show that the auditor was hostile, or may proactively prevent the auditor from taking an overly hostile or adversarial approach.

The downside is that making the audio recording may, paradoxically, transform the meeting into something more hostile or adversarial than it should be. In other words, it may put the auditor on edge, or create some tension that would not otherwise exist.

Has anyone ever done this? If so, what was your experience?

BMK

[WhiteOleander]

My husband and I were audited back in 1984. There was a big push on to find unreported barter income. Bartering was prevelant in the area of the country we were living in. But, we never bartered anything.
So, we told them we would record the audit. You would of thought it was a congessional hearing the way they carried on about having to get their own equipment. But, anyway, things got started and went quite smoothly. We walked away with a refund.

[ChEAr$]

I see the overwhelming opinions thus far is never to record.

It just makes sense, do you really want to bait the bear in the den?
Old Southern saying, "Never insult the alligator till after you've crossed the creek."

[kpangelinan]

I see the overwhelming opinions thus far is never to record.

It just makes sense, do you really want to bait the bear in the den?
Old Southern saying, "Never insult the alligator till after you've crossed the creek."

This is a good point.....I never knew. Now that I know, I might do so with an auditor with a reputation for being bad, but most of my examinations (and I do a couple every month, 12 months a year) are with reasonable people/revenue officers.....

[ChEAr$]

This is a good point.....I never knew. Now that I know, I might do so with an auditor with a reputation for being bad, but most of my examinations (and I do a couple every month, 12 months a year) are with reasonable people/revenue officers.....

Just remember if you want to record, you have to alert the auditor in time for him to arrange his own recording setup is in place. If you just show up with recorder in hand, don't expect the audit to continue until IRS has facilities in place.

[MAMalody]

It's been a while since I was an IRS auditor, however, at that time they were generally looked at as tax protest audits. You would want to notif the IRS ahead of the audit (about two weeks) because they will want to make a recording of their own. They may or may not decide to have another auditor/IRS employee participate along with the assigned auditor. The fact that the audit is being recorded will not prevent the audit from being expanded, if that is the auditor's judgment based upon established criteria. Unless you have had numerous bad experiences with office audits in the office you will be going to I would not recommend recording it. You are simply setting up some hurdles you would have to overcome that don't need to be there. If an audit takes a turn for the worse, bad attitude on the auditor's part or perceived unreasonableness or etc, you always have the ability to stop the audit, speak to their supervisor etc. My experience was there are some "idiot" auditors but most of them conducted their audits in light of the taxpayer/tax professionals attitude.

[kpangelinan]

Just remember if you want to record, you have to alert the auditor in time for him to arrange his own recording setup is in place. If you just show up with recorder in hand, don't expect the audit to continue until IRS has facilities in place.

Good point...thanks for bringing that up.

It's been a while since I was an IRS auditor, however, at that time they were generally looked at as tax protest audits. You would want to notif the IRS ahead of the audit (about two weeks) because they will want to make a recording of their own. They may or may not decide to have another auditor/IRS employee participate along with the assigned auditor. The fact that the audit is being recorded will not prevent the audit from being expanded, if that is the auditor's judgment based upon established criteria. Unless you have had numerous bad experiences with office audits in the office you will be going to I would not recommend recording it. You are simply setting up some hurdles you would have to overcome that don't need to be there. If an audit takes a turn for the worse, bad attitude on the auditor's part or perceived unreasonableness or etc, you always have the ability to stop the audit, speak to their supervisor etc. My experience was there are some "idiot" auditors but most of them conducted their audits in light of the taxpayer/tax professionals attitude.

Agreed.

[erchess]

Recording Audits

I put that I make the decision on a case by case basis because I was aware that audits are sometimes recorded at the initiative of one side or the other and I certainly don't record all audits. I considered putting that I never record audits because I never have recorded one but my policy is to decide case by case.

I agree with the warning that it could make what was going to be a fairly simple and friendly affair much more adversarial. I would only record one if I viewed the auditor as unreasonable in some way. I might also record it if I felt that preparer penalties were in play but in such an event I would probably obtain my own counsel and advise my presumably now former client to do the same.

[DaveO]

I don't know about your cities but it is forbidden to enter the federal building here with any sort of recording equipment or camera including a cell phone camera. I've always made it in with my cell phone but I'm sure I'd be stopped with a tape recorder.

Doesn't say much about the integrity of the government when it would forbid a citizen from recording their meeting with a government official.

[Koss]

Recording Equipment

IRS Publication 3498 says:

You may make sound recordings of any meetings with our examination, appeal, or collection personnel, provided you tell us in writing 10 days before the meeting.

The building policies, whatever they may be, are likely to be overridden by applicable federal regulations. They will probably allow you to bring in equipment that you are using to conduct official business with a federal agency.

If they don't, then the IRS would have to move the location of the audit.

BMK