N.H. Rev. Stat. § 21-J:41

I. In any communication with the department, the taxpayer shall have the following rights: (a) The right to make an audio recording of any meeting relating to the determination or collection of any tax with the department representative, using the taxpayer's own equipment, and at the taxpayer's own expense. (b) If the department makes an audio recording of the meeting, the right to request a copy of the recording. The taxpayer shall reimburse the department the reasonable costs of the copy. (c) The right to contact and consult with an attorney, certified public accountant, public accountant, or any other person authorized to represent a taxpayer at any meeting with the department, if the taxpayer clearly states to the department representative at any time during any meeting, that the taxpayer wishes to consult with the person. (d) The right to be represented by any attorney, certified public accountant, public accountant, or any other person authorized to represent the taxpayer before the department who is not disbarred or suspended from practice. (e) The right not to be present if represented at the meeting, unless subpoenaed by the department. (f) The right to an explanation, in any initial notice or other initial communication of a deficiency, delinquency or other writing that is communicating an underpayment of tax, of the basis for the underpayment, interest, and penalties. II. Such rights in paragraph I shall include, but not be limited to, audits, conferences, interviews and hearings. III. Such rights may be waived by the taxpayer.