Citizen Empowerment Act - States that the purpose of this Act is to ensure that individuals have the right to record in-person and telephonic interactions with executive agency employees and that they are notified of such right when they are the target of an enforcement action (e.g., audit, investigation, inspection, or action that could result in criminal or civil fines or the collection of unpaid tax).

Provides that participation by an employee, acting in an official capacity, in an in-person or telephonic interaction shall constitute consent by such employee to a recording of that interaction by any participant in the interaction.

Requires written notice to an individual or a representative of the right to record conversations involving an enforcement action.

Makes any employee who violates the requirements of this Act subject to disciplinary action.

Requires: (1) each executive agency to post on its website information explaining the right of individuals to record interactions with employees, and (2) the Office of Management and Budget (OMB) to issue guidance to executive agencies on implementation of the requirement to provide such information.

Citizen Empowerment Act - Requires any executive agency employee who is conducting an in-person or a telephonic interview, audit, investigation, inspection, or other official interaction with an individual relating to a possible violation of federal law that could result in the imposition of civil or criminal fines or penalties or the collection of unpaid tax to allow such individual to make an audio recording of the interaction.

Permits the employee conducting the interaction to record it if the employee: (1) informs the individual of the recording prior to or at the initiation of the interaction, and (2) provides the individual with a transcript of the recording at such individual's expense.

Requires the employee conducting an initial in-person or telephonic interview or other interaction to provide to the individual a verbal or written notice of such individual's rights.

Exempts from the application of this Act any in-person or telephonic interview or other interaction that: (1) is likely to include the discussion of classified material or information that would endanger public safety if released publicly; or (2) if released, would endanger an ongoing criminal investigation being conducted by a federal law enforcement officer.