Section 59-1-1002 - Audit interviews(1) During any audit interview, the commission shall: (a) require reasonable scheduling of its audit interviews;(b) permit recording of audit interviews;(c) explain its audit and collection process before the first interview; and(d) allow a taxpayer to be represented at an interview by an attorney or other representative with power of attorney.(2) The commission may not require a taxpayer to bring his attorney or other representative to interviews.Enacted by Chapter 35, 1991 General Session