NO LAW REQUIRES A TAXPAYER TO SPEAK VOLUNTARILY TO AN IRS EMPLOYEE
Section 7602 of the Internal Revenue Code does authorize certain employees to summon proper persons to appear at a certain time and place to give material or relevant testimony under oath. The date fixed for appearance before the IRS official may not be less than ten (10) days from the date of the summons.
If Contacted by an IRS employee, a taxpayer can clearly state that they want to consult with an ENROLLED AGENT, CPA or Attorney before speaking as contemplated by the safeguards contained in Section 7521 of the Internal Revenue Code.
Taxpayer's Right to Representation