Utah Code 59-1-1002. Audit interviews

(1) During any audit interview, the commission shall:

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Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. ^{Source: OCC}
Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5

(1)(a) require reasonable scheduling of its audit interviews;

(1)(b) permit recording of audit interviews;

(1)(c) explain its audit and collection process before the first interview; and

(1)(d) allow a taxpayer to be represented at an interview by an attorney or other representative with power of attorney.

(2) The commission may not require a taxpayer to bring his attorney or other representative to interviews.