Utah Code § 59-1-1002: Audit interviews.

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

(a) require reasonable scheduling of its audit interviews;

(b) permit recording of audit interviews;

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

(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 an attorney or other representative to interviews.