Final answer:
In absence of an administrative summons, a taxpayer cannot be required to accompany the representative to an interview.
Step-by-step explanation:
In absence of an administrative summons, a taxpayer cannot be required to accompany the representative to an interview. This statement is false. When it comes to tax matters, the IRS has the authority to issue summonses to taxpayers or their representatives to provide information or appear for an interview. Failure to comply can result in penalties or a court order.