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TREAS/IRS | RIN: 1545-BI60 | Publication ID: Fall 2024 |
Title: Amendments to the Regulations Regarding Questions and Answers Relating to Church Tax Inquiries and Examinations | |
Abstract:
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). Treasury and the IRS received comments on the NPRM, and a public hearing was held on January 20, 2010. |
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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 |
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Timetable:
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Additional Information: REG-112756-09 Drafter attorney: Seth Groman (202) 317-5640 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: Seth Groman Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW, Room 4020, Washington, DC 20224 Phone:202 317-5640 Fax:855 604-6085 Email: seth.j.groman@irscounsel.treas.gov |