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TREAS/IRS RIN: 1545-BI60 Publication ID: Spring 2014 
Title: Amendments to the Regulations Regarding Questions and Answers Relating to Church Tax Inquiries and Examinations 
Abstract: 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). 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 301 
Legal Authority: 26 USC 7611; 26 USC 7805 
Legal Deadline:  None
Timetable:
Action Date FR Cite
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  06/00/2014   
Additional Information: REG-112756-09 Drafting attorney: Amy F. Giuliano (202) 317-5800 Reviewing attorney: Kenneth M. Griffin (202) 317-5800 Treasury attorney: Ruth Madrigal (202) 622-0224 CC: TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Organizations  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Amy F. Giuliano
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4405,
Washington, DC 20224
Phone:202 317-5800
Fax:202 317-4815
Email: amy.f.giuliano@irscounsel.treas.gov

 
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