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TREAS/IRS RIN: 1545-BI60 Publication ID: Fall 2021 
Title: Amendments to the Regulations Regarding Questions and Answers Relating to Church Tax Inquiries and Examinations 

These regulations specify the Internal Revenue Service (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 IRS 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. (January 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 U.S.C. 7611    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  08/05/2009  74 FR 39003   
NPRM Comment Period End  11/03/2009    
Notice of Public Hearing  11/19/2009  74 FR 59943   
Final Action  04/00/2022 
Additional Information: REG-112756-09 Drafter attorney: Melinda Williams (202) 317-4086 Reviewer attorney: Kenneth M. Griffin (202) 317-4086 Treasury attorney: N/A CC:EEE
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:
Melinda G. Williams
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4086