Situation: RO called and indicated that she is required to visit the business onsite to assess assets available for potential levy while the taxpayer is present.
Questions:
#1) Is the taxpayer legally required to be present when the RO specifically asked to meet with both of us? If taxpayer must be present, do they have to answer any of her questions? Can she state that all responses will be provided through her representative (i.e., me)
#2) How much access does the RO while on premises? Is it limited to only what she can see during the visits? Or can she examine what is behind closed doors? Within drawers? Within computer systems? Appointment books? Etc?
Thanks!