EXPLANATION OF TAXPAYERS’ RIGHTS IN INTERVIEWS WITH THE INTERNAL REVENUE SERVICE.

SEC. 3502. EXPLANATION OF TAXPAYERS’ RIGHTS IN INTERVIEWS WITH THE INTERNAL REVENUE SERVICE. The Secretary of the Treasury or the Secretary’s delegate shall, as soon as practicable, but not later than 180 days after the date 112 STAT. 771of the enactment of this Act, revise the statement required by section 6227 of the Omnibus Taxpayer Bill of Rights (Internal Revenue Service Publication No. 1) to more clearly inform taxpayers of their rights— (1) to be represented at interviews with the Internal Revenue Service by any person authorized to practice before the Internal Revenue Service; and (2) to suspend an interview pursuant to section 7521(b)(2) of the Internal Revenue Code of 1986.