Can You Record an IRS Interview? IRC 7521 and the IRM Rules

People ask me whether they can record their meeting with the Revenue Officer. The answer is yes, with conditions, and the conditions matter more than the yes.

IRC 7521 gives taxpayers the right to audio record certain IRS interviews. The IRM tells employees exactly how to handle a request, and also tells them what to do when someone tries to record without following the rules.

What the statute says

IRC 7521(a)(1) says any IRS officer or employee, in connection with any in-person interview with a taxpayer relating to the determination or collection of tax, shall, upon advance request of the taxpayer, allow the taxpayer to make an audio recording of the interview at the taxpayer's own expense and with the taxpayer's own equipment.

IRC 7521(a)(2) says the IRS may also record the interview if it informs the taxpayer before the interview and, on request, provides a transcript or copy, but only if the taxpayer reimburses the cost.

Three words do the work: in-person, advance and audio.

The ten day written request

IRM 5.1.12.3.1 (rev. 2024-08-01) says that under Notice 89-51, ten calendar days advance written notice from the taxpayer is required. The taxpayer supplies the recording equipment, which can be electronic or manual, including stenography, at the taxpayer's expense.

When the officer receives the request, IRM 5.1.12.3.2 says they notify the group manager and verify that the request is in writing, was received at least ten calendar days before the interview, that the interview is scheduled at an IRS location and that working recording equipment will be available for the IRS to make its own recording. If equipment or a suitable IRS location is not available, the meeting is postponed and rescheduled. The officer notifies you of the agreement after the group manager approves.

Notice that last point. When you record, the IRS records too.

How a recorded interview runs

IRM 5.1.12.3.3 sets the procedure. A group manager is to be present at all times while the recording is made, or another IRS compliance employee if a manager is not available. Only government equipment is used for the IRS's recording.

The officer opens by identifying themselves, the date, time, place and purpose. Every participant identifies themselves, states their role and acknowledges and consents to the recording. People are announced as they arrive and leave. Documents presented are described aloud in enough detail that the recording makes sense alongside the case file. At the end, the officer states the interview is complete and stops the recording. Your written request and the recording go into the case file.

The officer may stop the recording if the taxpayer's behavior is clearly disruptive of the normal collection process, under IRM 5.1.12.3.4, with a note in the case history.

Under IRM 5.1.12.3.5, you may obtain a duplicate of the IRS recording or a copy of its transcript if you pay the cost in advance, consistent with IRC 7521(a)(2).

No recording phone calls

The statute covers in-person interviews. IRM 5.1.12.3.1 says the taxpayer or representative does not have the right to record a telephone interview, with or without the IRS's knowledge. If the officer becomes aware of recording on a call, they ask you to stop, explain there is no provision for telephonic recording under IRC 7521 and, if it continues, politely end the call and document the history.

IRM 5.1.10.7.1 and IRM 1.4.50.3.2.2 repeat the point: the right to make an audio recording does not extend to telephone interviews.

Do not try it. You will lose the call, the officer will document why, and you will have made a cooperative case look adversarial for no gain.

No video

IRM 5.1.12.3 says taxpayers do not have the right to record video during an interview under IRC 7521. IRM 5.1.12.3.6 tells employees to decline all requests to video record an interview and to note the declination in the case history.

If an officer suspects video recording at the taxpayer's location, the IRM says to politely end the interview, explain that IRC 7521 does not provide for video recording and reschedule at an IRS office. If it happens at an IRS office, the officer asks you to stop and ends the interview if you do not. The IRM also notes that photography on IRS facilities is generally prohibited without specific authorization.

IRM 5.1.10.7.1 adds that Revenue Officers must not conduct an interview through a surveillance system that may be video or audio recorded. That includes the doorbell camera. If your home or business has recording cameras, expect the officer to move the conversation.

The other rights in IRC 7521

Recording gets the attention, but IRC 7521 has two other provisions that matter more in most cases.

First, IRC 7521(b)(2) says that if a taxpayer clearly states during any interview, other than one initiated by an administrative summons, that they wish to consult with an attorney, CPA, enrolled agent, enrolled actuary or other person permitted to represent them, the employee shall suspend the interview, even if the taxpayer already answered questions. IRM 5.1.10.7.1 says the officer must verify whether you want that person to represent you, document it and, if the interview is suspended, allow at least 10 business days for the consultation, usually with a Form 9297 setting the next step.

Second, IRC 7521(c) says a representative with a written power of attorney may represent you in the interview, and the IRS may not require you to accompany the representative absent an administrative summons. The statute also allows an employee, with the immediate supervisor's consent, to notify the taxpayer directly if they believe the representative is responsible for unreasonable delay or hindrance.

IRC 7521(b)(1) requires the employee to explain the collection process and your rights before or at the initial in-person collection interview. And IRC 7521(d) says the section does not apply to criminal investigations or investigations relating to the integrity of IRS employees.

A practical checklist

If you decide to record, the IRM tells you how the day will go, so plan for it.

• Send a written request at least ten calendar days before the interview, addressed to the employee who scheduled it. Keep proof of when it was sent.
• Expect the interview to be moved to an IRS office if it was set elsewhere, because IRM 5.1.12.3.2 requires the recorded interview to be at an IRS location.
• Bring your own working audio equipment. The IRS will run its own government equipment alongside yours.
• Expect a manager or a second compliance employee in the room, and expect everyone to state their name, role and consent on the record.
• Describe documents out loud as you hand them over, the way the IRM tells the employee to, so your recording matches the file.
• If you want the IRS's copy or transcript later, ask in writing and expect to pay the reproduction cost in advance.

None of that is hard. It just has to be done in order, and late requests get rescheduled rather than refused.

Should you record?

Sometimes. If you expect a dispute about what was said, a recording can protect you. But a recorded interview is slower and more formal, the IRS will make its own recording and a manager will be in the room. In most collection cases, a representative and good notes do the same job with less friction.

If you do want to record, put the request in writing at least ten calendar days ahead, expect to meet at an IRS office and bring your own equipment. For what happens at that first interview, see Revenue Officer Initial Contact.