GTA Reviews IRS Compliance with Legal Guidelines for Direct Contact of Tax Payers and Their Representatives TIGTA reviews IRS compliance with legal guidelines for direct contact of tax payers and their representatives [Audit Report No. 2007-40-118]: An annual statutory review of IRS's compliance with restrictions on directly contacting taxpayers resulted in a positive report on the agency's conduct, said a recent audit by TIGTA. As described in the audit, the direct contact provisions of Code Sec. 7521(b) (2) and Code Sec. 7521(c) require IRS employees to stop a taxpayer interview whenever a taxpayer requests to consult with a representative, and to obtain approval to contact the taxpayer instead of the representative if the representative is unreasonably delaying the completion of an examination or collection action. Auditors examined "the limited number of complaints" regarding the issue and found no instances of an IRS employee disregarding the requests of taxpayers. The audit can be found here.