California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 45864
Official textleginfo.legislature.ca.govlast amended
Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include all of the following:
# (a)
Any conference shall be held at a reasonable time at a board office that is convenient to the taxpayer.
# (b)
The conference may be recorded only if prior notice is given to the fee payer and the fee payer is entitled to receive a copy of the recording.
# (c)
The fee payer shall be informed prior to any conference that he or she has a right to have present at the conference his or her attorney, accountant, or other designated agent.
Source: view the official text