(b) A hearing shall be conducted at a time and a location that is reasonable and convenient to the taxpayer whenever possible.(c) The department shall notify the taxpayer before the hearing that the taxpayer is entitled to:(1) have a representative qualified under section 8 of this chapter present at the hearing; and(2) record the hearing.(d) The department may not record a hearing unless the department notifies the taxpayer before the hearing begins that the department:(1) intends to record the hearing; and(2) will provide a copy of the recording to the taxpayer.As added by P.L.332-1989(ss), SEC.24.
Indiana Legal Code