TTOG13420 - Code 9 cases registered prior to 1/9/05 (Hansard): Historical Record: the opening Hansard meeting: refusal to be tape recorded
If the taxpayer refuses to be taped but will continue with the interview, explain that the tape will provide a clear and undisputed account.
If objections continue say 鈥渕y instructions require that your objections are recorded on tape鈥� and once this has been done say 鈥淚 am switching off the tape recorder because鈥︹��.
You should then switch off and seal the master tape and proceed using detailed contemporaneous notes.
The caution must of course be read whether the meeting is tape-recorded or not.