Assuming you're talking about a typical single engine aircraft, or any
other that only requires one crew member, the one operating the controls
would be pic while taxiing regardless of what you plan on doing the rest
of the flight. The safety pilot is just a passenger when you don't have
the hood on (I'm assuming you don't wear it for taxi lol) because the
safety pilot is not a required crew member at this time. This is my
understanding based on what I have been taught.

5pguy wrote:
As long as you have met the IFR 6 month requirement for passenagers
or current IFR, should be not problem. You may want to clear your
safty pilot with your insurance company. Anything happens, even during
taxing, the safty
pilot is responsible. Avemco told me this bit of information.