Miranda-type warnings are not required in relation to noncustodial questioning during initial stages of a tax inquiry.
United States v. Squeri, 398 F.2d 785 (2d Cir. 1968).
Gerard M. Bigley,
Taxation - Right to Counsel,
Duq. L. Rev.
Available at: https://dsc.duq.edu/dlr/vol7/iss2/10