1545-BI60 201110 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Amendments to the Regulations Regarding Questions and Answers Relating to Church Tax Inquiries and Examinations These regulations specify the IRS officials who are required to perform specific duties with respect to church tax inquiries and examinations under section 7611. The amendments in these regulations are being made to clarify the existing final regulations, which make reference to positions that were abolished by the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 1998). The amendments are also being made following a district court opinion in a summons enforcement proceeding that concluded the official to whom the IRS delegated the section 7611 responsibilities, formerly held by a regional commissioner, is not an appropriate official for purposes of executing those responsibilities. U.S. v. Living Word Christian Center, Civil No. 08-mc-37, D.C. Minn. (Jan. 30, 2009). Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 301 26 USC 7611 26 USC 7805 No NPRM 08/05/2009 74 FR 39003 NPRM Comment Period End 11/03/2009 Public Hearing - 01/20/2010 11/19/2009 74 FR 59943 Outlines of Topics Due 12/09/2009 Final Action 12/00/2011 REG-112756-09 Drafting attorney: Amy B. Franklin (202) 622-6070 Reviewing attorney: Kenneth M. Griffin (202) 622-1124 Treasury attorney: Ruth Madrigal (202) 622-5293 CC: TEGE No Organizations None No No No Amy Giuliano F. 1545 Internal Revenue Service IRS 202 622-6070 202 622-1036 amy.b.franklin@irscounsel.treas.gov 1111 Constitiution Avenue NW., Room 4410, Washington DC 20224