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4.2.2.6
(10-01-2003)
Recognition of Witnesses During the Examination Process
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The taxpayer has the right to use the services of any person he/she
may elect as a witness to explain the taxpayer's books, records, or returns
to the examiner during the examination process. The fact that the person is
not enrolled or ineligible to practice before the Internal Revenue Service
does not disqualify him/her to act a witness.
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Witnesses should be afforded courteous treatment but should not be permitted
to represent the taxpayer as an advocate when controversies arise out of the
factual development of the case. To avoid misunderstandings as to the role
of a witness, the examiners should explain the provisions of Rev. Proc. 68-29,
1968-1 C.B. 812, to the taxpayer and the witness.
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