Best practice for interviewing taxpayers or staff during an inspection?

• A. Use only closed questions and no notes
• B. Explain purpose, obtain consent, use open-ended questions, record statements, avoid leading questions, and ensure safety and respect
• C. Speak in technical jargon to show authority
• D. Conduct interviews in private without notification

Answer: (B)

When interviewing taxpayers or staff during an inspection, the goal is to gather accurate information while maintaining a respectful, transparent, and safe environment. Start by explaining the purpose of the interview and obtaining consent. This sets clear expectations and helps participants feel comfortable and cooperative.

Using open-ended questions is important because they invite detailed responses and context, revealing procedures, processes, and potential inconsistencies that closed yes-or-no questions might miss. Recording statements ensures you have an accurate, verifiable account to refer back to, which supports fairness and accountability in the process. Avoid leading questions, as they can bias responses and distort what the person truly thinks or did. Above all, ensure safety and respect throughout the interaction—professional conduct, safeguarding privacy, and respectful communication build trust and yield more reliable information.

Relying solely on closed questions limits information and depth; not taking notes can lead to misremembering details; using heavy jargon can confuse and alienate; interviewing without appropriate transparency can raise concerns about rights and the fairness of the process.