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TREAS/IRS RIN: 1545-BI60 Publication ID: Fall 2016 
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 
EO 13771 Designation: uncollected 
CFR Citation: 26 CFR 301   
Legal Authority: 26 U.S.C. 7611    26 U.S.C. 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  12/00/2016 
Additional Information: REG-112756-09 Drafting attorney: Robin Ehrenberg 202-317-5800 Reviewing attorney: Kenneth M. Griffin (202) 317-5800 Treasury attorney: Elinor Ramey (202) 622-1325 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:
Robin J. Ehrenberg
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4547
Fax:855 604-6085
Email: robin.j.ehrenberg@irscounsel.treas.gov