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26 U.S.C. § 7611 — Restrictions on church tax inquiries and examinations
Federal law — U.S. Code and appendices · legal_authorities
**(a) Restrictions on inquiries**
(1) **In general** — The Secretary may begin a church tax inquiry only if—
(A) the reasonable belief requirements of paragraph (2), and
(B) the notice requirements of paragraph (3), have been met.
(2) **Reasonable belief requirements** — The requirements of this paragraph are met with respect to any church tax inquiry if an appropriate high-level Treasury official reasonably believes (on the basis of facts and circumstances recorded in writing) that the church—
(A) may not be exempt, by reason of its status as a church, from tax under section 501(a), or
(B) may be carrying on an unrelated trade or business (within the meaning of section 513) or otherwise engaged in activities subject to taxation under this title.
(3) **Inquiry notice requirements**
(A) *In general* — The requirements of this paragraph are met with respect to any church tax inquiry if, before beginning such inquiry, the Secretary provides written notice to the church of the beginning of such inquiry.
(B) *Contents of inquiry notice* — The notice required by this paragraph shall include—
(i) an explanation of—
(I) the concerns which gave rise to such inquiry, and
(II) the general subject matter of such inquiry, and
(ii) a general explanation of the applicable—
(I) administrative and constitutional provisions with respect to such inquiry (including the right to a conference with the Secretary before any examination of church records), and
(II) provisions of this title which authorize such inquiry or which may be otherwise involved in such inquiry.
**(b) Restrictions on examinations**
(1) **In general** — The Secretary may begin a church tax examination only if the requirements of paragraph (2) have been met and s
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Source location: Title 26, Chapter 78, § 7611; chapter-078-discovery-of-liability-and-enforcement-of-title.md
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**(a) Restrictions on inquiries**
(1) **In general** — The Secretary may begin a church tax inquiry only if—
(A) the reasonable belief requirements of paragraph (2), and
(B) the notice requirements of paragraph (3), have been met.
(2) **Reasonable belief requirements** — The requirements of this paragraph are met with respect to any church tax inquiry if an appropriate high-level Treasury official reasonably believes (on the basis of facts and circumstances recorded in writing) that the church—
(A) may not be exempt, by reason of its status as a church, from tax under section 501(a), or
(B) may be carrying on an unrelated trade or business (within the meaning of section 513) or otherwise engaged in activities subject to taxation under this title.
(3) **Inquiry notice requirements**
(A) *In general* — The requirements of this paragraph are met with respect to any church tax inquiry if, before beginning such inquiry, the Secretary provides written notice to the church of the beginning of such inquiry.
(B) *Contents of inquiry notice* — The notice required by this paragraph shall include—
(i) an explanation of—
(I) the concerns which gave rise to such inquiry, and
(II) the general subject matter of such inquiry, and
(ii) a general explanation of the applicable—
(I) administrative and constitutional provisions with respect to such inquiry (including the right to a conference with the Secretary before any examination of church records), and
(II) provisions of this title which authorize such inquiry or which may be otherwise involved in such inquiry.
**(b) Restrictions on examinations**
(1) **In general** — The Secretary may begin a church tax examination only if the requirements of paragraph (2) have been met and such examination may be made only—
(A) in the case of church records, to the extent necessary to determine the liability for, and the amount of, any tax imposed by this title, and
(B) in the case of religious activities, to the extent necessary to determine whether an organization claiming to be a church is a church for any period.
(2) **Notice of examination; opportunity for conference** — The requirements of this paragraph are met with respect to any church tax examination if—
(A) at least 15 days before the beginning of such examination, the Secretary provides the notice described in paragraph (3) to both the church and the appropriate regional counsel of the Internal Revenue Service, and
(B) the church has a reasonable time to participate in a conference described in paragraph (3)(A)(iii), but only if the church requests such a conference before the beginning of the examination.
(3) **Contents of examination notice, et cetera**
(A) *In general* — The notice described in this paragraph is a written notice which includes—
(i) a copy of the church tax inquiry notice provided to the church under subsection (a),
(ii) a description of the church records and activities which the Secretary seeks to examine,
(iii) an offer to have a conference between the church and the Secretary in order to discuss, and attempt to resolve, concerns relating to such examination, and
(iv) a copy of all documents which were collected or prepared by the Internal Revenue Service for use in such examination and the disclosure of which is required by the Freedom of Information Act ([5 U.S.C. 552](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section552&num=0&edition=prelim)).
(B) *Earliest day examination notice may be provided* — The examination notice described in subparagraph (A) shall not be provided to the church before the 15th day after the date on which the church tax inquiry notice was provided to the church under subsection (a).
(C) *Opinion of regional counsel with respect to examination* — Any regional counsel of the Internal Revenue Service who receives an examination notice under paragraph (1) may, within 15 days after such notice is provided, submit to the regional commissioner for the region an advisory objection to the examination.
(4) **Examination of records and activities not specified in notice** — Within the course of a church tax examination which (at the time the examination begins) meets the requirements of paragraphs (1) and (2), the Secretary may examine any church records or religious activities which were not specified in the examination notice to the extent such examination meets the requirement of subparagraph (A) or (B) of paragraph (1) (whichever applies).
**(c) Limitation on period of inquiries and examinations**
(1) **Inquiries and examinations must be completed within 2 years**
(A) *In general* — The Secretary shall complete any church tax status inquiry or examination (and make a final determination with respect thereto) not later than the date which is 2 years after the examination notice date.
(B) *Inquiries not followed by examinations* — In the case of a church tax inquiry with respect to which there is no examination notice under subsection (b), the Secretary shall complete such inquiry (and make a final determination with respect thereto) not later than the date which is 90 days after the inquiry notice date.
(2) **Suspension of 2-year period** — The running of the 2-year period described in paragraph (1)(A) and the 90-day period in paragraph (1)(B) shall be suspended—
(A) for any period during which—
(i) a judicial proceeding brought by the church against the Secretary with respect to the church tax inquiry or examination is pending or being appealed,
(ii) a judicial proceeding brought by the Secretary against the church (or any official thereof) to compel compliance with any reasonable request of the Secretary in a church tax examination for examination of church records or religious activities is pending or being appealed, or
(iii) the Secretary is unable to take actions with respect to the church tax inquiry or examination by reason of an order issued in any judicial proceeding brought under section 7609,
(B) for any period in excess of 20 days (but not in excess of 6 months) in which the church or its agents fail to comply with any reasonable request of the Secretary for church records or other information, or
(C) for any period mutually agreed upon by the Secretary and the church.
**(d) Limitations on revocation of tax-exempt status, etc.**
(1) **In general** — The Secretary may—
(A) determine that an organization is not a church which—
(i) is exempt from taxation by reason of section 501(a), or
(ii) is described in section 170(c), or
(B)
(i) send a notice of deficiency of any tax involved in a church tax examination, or
(ii) in the case of any tax with respect to which subchapter B of chapter 63 (relating to deficiency procedures) does not apply, assess any underpayment of such tax involved in a church tax examination,
only if the appropriate regional counsel of the Internal Revenue Service determines in writing that there has been substantial compliance with the requirements of this section and approves in writing of such revocation, notice of deficiency, or assessment.
(2) **Limitations on period of assessment**
(A) *Revocation of tax-exempt status*
(i) *3-year statute of limitations generally* — In the case of any church tax examination with respect to the revocation of tax-exempt status under section 501(a), any tax imposed by chapter 1 (other than section 511) may be assessed, or a proceeding in court for collection of such tax may be begun without assessment, only for the 3 most recent taxable years ending before the examination notice date.
(ii) *6-year statute of limitations where tax-exempt status revoked* — If an organization is not a church exempt from tax under section 501(a) for any of the 3 taxable years described in clause (i), clause (i) shall be applied by substituting “6 most recent taxable years” for “3 most recent taxable years”.
(B) *Unrelated business tax* — In the case of any church tax examination with respect to the tax imposed by section 511 (relating to unrelated business income), such tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, only with respect to the 6 most recent taxable years ending before the examination notice date.
(C) *Exception where shorter statute of limitations otherwise applicable* — Subparagraphs (A) and (B) shall not be construed to increase the period otherwise applicable under subchapter A of chapter 66 (relating to limitations on assessment and collection).
**(e) Information not collected in substantial compliance with procedures to stay summons proceeding**
(1) **In general** — If there has not been substantial compliance with—
(A) the notice requirements of subsection (a) or (b),
(B) the conference requirement described in subsection (b)(3)(A)(iii), or
(C) the approval requirement of subsection (d)(1) (if applicable),
with respect to any church tax inquiry or examination, any proceeding to compel compliance with any summons with respect to such inquiry or examination shall be stayed until the court finds that all practicable steps to correct the noncompliance have been taken. The period applicable under paragraph (1) or subsection (c) shall not be suspended during the period of any stay under the preceding sentence.
(2) **Remedy to be exclusive** — No suit may be maintained, and no defense may be raised in any proceeding (other than as provided in paragraph (1)), by reason of any noncompliance by the Secretary with the requirements of this section.
**(f) Limitations on additional inquiries and examinations**
(1) **In general** — If any church tax inquiry or examination with respect to any church is completed and does not result in—
(A) a revocation, notice of deficiency, or assessment described in subsection (d)(1), or
(B) a request by the Secretary for any significant change in the operational practices of the church (including the adequacy of accounting practices),
no other church tax inquiry or examination may begin with respect to such church during the applicable 5-year period unless such inquiry or examination is approved in writing by the Secretary or does not involve the same or similar issues involved in the preceding inquiry or examination. For purposes of the preceding sentence, an inquiry or examination shall be treated as completed not later than the expiration of the applicable period under paragraph (1) of subsection (c).
(2) **Applicable 5-year period** — For purposes of paragraph (1), the term “applicable 5-year period” means the 5-year period beginning on the date the notice taken into account for purposes of subsection (c)(1) was provided. For purposes of the preceding sentence, the rules of subsection (c)(2) shall apply.
**(g) Treatment of final report of revenue agent** Any final report of an agent of the Internal Revenue Service shall be treated as a determination of the Secretary under paragraph (1) of section 7428(a), and any church receiving such a report shall be treated for purposes of sections 7428 and 7430 as having exhausted the administrative remedies available to it.
**(h) Definitions** For purposes of this section—
(1) **Church** — The term “church” includes—
(A) any organization claiming to be a church, and
(B) any convention or association of churches.
(2) **Church tax inquiry** — The term “church tax inquiry” means any inquiry to a church (other than an examination) to serve as a basis for determining whether a church—
(A) is exempt from tax under section 501(a) by reason of its status as a church, or
(B) is carrying on an unrelated trade or business (within the meaning of section 513) or otherwise engaged in activities which may be subject to taxation under this title.
(3) **Church tax examination** — The term “church tax examination” means any examination for purposes of making a determination described in paragraph (2) of—
(A) church records at the request of the Internal Revenue Service, or
(B) the religious activities of any church.
(4) **Church records**
(A) *In general* — The term “church records” means all corporate and financial records regularly kept by a church, including corporate minute books and lists of members and contributors.
(B) *Exception* — Such term shall not include records acquired—
(i) pursuant to a summons to which section 7609 applies, or
(ii) from any governmental agency.
(5) **Inquiry notice date** — The term “inquiry notice date” means the date the notice with respect to a church tax inquiry is provided under subsection (a).
(6) **Examination notice date** — The term “examination notice date” means the date the notice with respect to a church tax examination is provided under subsection (b) to the church.
(7) **Appropriate high-level Treasury official** — The term “appropriate high-level Treasury official” means the Secretary of the Treasury or any delegate of the Secretary whose rank is no lower than that of a principal Internal Revenue officer for an internal revenue region.
**(i) Section not to apply to criminal investigations, etc.** This section shall not apply to—
(1) any criminal investigation,
(2) any inquiry or examination relating to the tax liability of any person other than a church,
(3) any assessment under section 6851 (relating to termination assessments of income tax), section 6852 (relating to termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations), or section 6861 (relating to jeopardy assessments of income taxes, etc.),
(4) any willful attempt to defeat or evade any tax imposed by this title, or
(5) any knowing failure to file a return of tax imposed by this title.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000.
**(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000.
**(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** Each agency shall make available to the public information as follows:
(1) Each agency shall separately state and currently publish in the Federal Register for the guidance of the public—
(A) descriptions of its central and field organization and the established places at which, the employees (and in the case of a uniformed service, the members) from whom, and the methods whereby, the public may obtain information, make submittals or requests, or obtain decisions;
(B) statements of the general course and method by which its functions are channeled and determined, including the nature and requirements of all formal and informal procedures available;
(C) rules of procedure, descriptions of forms available or the places at which forms may be obtained, and instructions as to the scope and contents of all papers, reports, or examinations;
(D) substantive rules of general applicability adopted as authorized by law, and statements of general policy or interpretations of general applicability formulated and adopted by the agency; and
(E) each amendment, revision, or repeal of the foregoing.
Except to the extent that a person has actual and timely notice of the terms thereof, a person may not in any manner be required to resort to, or be adversely affected by, a matter required to be published in the Federal Register and not so published. For the purpose of this paragraph, matter reasonably available to the class of persons affected thereby is deemed published in the Federal Register when incorporated by reference therein with the approval of the Director of the Federal Register.
(2) Each agency, in accordance with published rules, shall make available for public inspection in an electronic format—
(A) final opinions, including concurring and dissen
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Limitation based on amount of tax** The aggregate amount of credits allowed by this subpart for the taxable year shall not exceed the sum of—
(1) the taxpayer’s regular tax liability for the taxable year reduced by the foreign tax credit allowable under section 27, and
(2) the tax imposed by section 55(a) for the taxable year.
**(b) Regular tax liability** For purposes of this part—
(1) **In general** — The term “regular tax liability” means the tax imposed by this chapter for the taxable year.
(2) **Exception for certain taxes** — For purposes of paragraph (1), any tax imposed by any of the following provisions shall not be treated as tax imposed by this chapter:
(A) section 55 (relating to minimum tax),
(B) section 59A (relating to base erosion and anti-abuse tax),
(C) subsection (m)(5)(B), (q), (t), or (v) of section 72 (relating to additional taxes on certain distributions),
(D) section 143(m) (relating to recapture of proration of Federal subsidy from use of mortgage bonds and mortgage credit certificates),
(E) section 530(d)(4) (relating to additional tax on certain distributions from Coverdell education savings accounts),
(F) section 531 (relating to accumulated earnings tax),
(G) section 541 (relating to personal holding company tax),
(H) section 1351(d)(1) (relating to recoveries of foreign expropriation losses),
(I) section 1374 (relating to tax on certain built-in gains of S corporations),
(J) section 1375 (relating to tax imposed when passive investment income of corporation having subchapter C earnings and profits exceeds 25 percent of gross receipts),
(K) subparagraph (A) of section 7518(g)(6) (relating to nonqualified withdrawals from capital construction funds taxed at highest marginal rate),
(L) sections 87
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Inspection of books, papers, records, or other data** For inspection of books, papers, records, or other data in the case of—
(1) Wagering, see section 4423.
(2) Alcohol, tobacco, and firearms taxes, see subtitle E.
**(b) Search warrants** For provisions relating to—
(1) Searches and seizures, see Rule 41 of the Federal Rules of Criminal Procedure.
(2) Issuance of search warrants with respect to subtitle E, see section 5557.
(3) Search warrants with respect to property used in violation of the internal revenue laws, see section 7302.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Requirements for qualification** A trust created or organized in the United States and forming part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of his employees or their beneficiaries shall constitute a qualified trust under this section—
(1) if contributions are made to the trust by such employer, or employees, or both, or by another employer who is entitled to deduct his contributions under section 404(a)(3)(B) (relating to deduction for contributions to profit-sharing and stock bonus plans), or by a charitable remainder trust pursuant to a qualified gratuitous transfer (as defined in section 664(g)(1)), for the purpose of distributing to such employees or their beneficiaries the corpus and income of the fund accumulated by the trust in accordance with such plan;
(2) if under the trust instrument it is impossible, at any time prior to the satisfaction of all liabilities with respect to employees and their beneficiaries under the trust, for any part of the corpus or income to be (within the taxable year or thereafter) used for, or diverted to, purposes other than for the exclusive benefit of his employees or their beneficiaries (but this paragraph shall not be construed, in the case of a multiemployer plan, to prohibit the return of a contribution within 6 months after the plan administrator determines that the contribution was made by a mistake of fact or law (other than a mistake relating to whether the plan is described in section 401(a) or the trust which is part of such plan is exempt from taxation under section 501(a), or the return of any withdrawal liability payment determined to be an overpayment within 6 months of such determination));
(3) if the plan of which such trust is a part satisfies the requireme
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Creation of remedy** In a case of actual controversy involving—
(1) a determination by the Secretary—
(A) with respect to the initial qualification or continuing qualification of an organization as an organization described in section 501(c)(3) which is exempt from tax under section 501(a) or as an organization described in section 170(c)(2),
(B) with respect to the initial classification or continuing classification of an organization as a private foundation (as defined in section 509(a)),
(C) with respect to the initial classification or continuing classification of an organization as a private operating foundation (as defined in section 4942(j)(3)),
(D) with respect to the initial classification or continuing classification of a cooperative as an organization described in section 521(b) which is exempt from tax under section 521(a), or
(E) with respect to the initial qualification or continuing qualification of an organization as an organization described in section 501(c) (other than paragraph (3)) or 501(d) and exempt from tax under section 501(a), or
(2) a failure by the Secretary to make a determination with respect to an issue referred to in paragraph (1),
upon the filing of an appropriate pleading, the United States Tax Court, the United States Court of Federal Claims, or the district court of the United States for the District of Columbia may make a declaration with respect to such initial qualification or continuing qualification or with respect to such initial classification or continuing classification. Any such declaration shall have the force and effect of a decision of the Tax Court or a final judgment or decree of the district court or the Court of Federal Claims, as the case may be, and shall be reviewable as such. For purposes o
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Time and place** The time and place of examination pursuant to the provisions of section 6420(e)(2), 6421(g)(2), 6427(j)(2), or 7602 shall be such time and place as may be fixed by the Secretary and as are reasonable under the circumstances. In the case of a summons under authority of paragraph (2) of section 7602, or under the corresponding authority of section 6420(e)(2), 6421(g)(2), or 6427(j)(2), the date fixed for appearance before the Secretary shall not be less than 10 days from the date of the summons.
**(b) Restrictions on examination of taxpayer** No taxpayer shall be subjected to unnecessary examination or investigations, and only one inspection of a taxpayer’s books of account shall be made for each taxable year unless the taxpayer requests otherwise or unless the Secretary, after investigation, notifies the taxpayer in writing that an additional inspection is necessary.
**(c) Cross reference** For provisions restricting church tax inquiries and examinations, see section 7611.
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Federal law — U.S. Code and appendices · legal_authorities
Page 3987
TITLE 26—INTERNAL REVENUE CODE
§ 7611
EFFECTIVE DATE OF 1982 AMENDMENT
Pub. L. 97–248, title III, § 311(c)(2), Sept. 3, 1982, 96
Stat. 601, provided that: ‘‘The amendments made by
subsection (b) [amending this section] shall apply to
summonses served after December 31, 1982.’’
Pub. L. 97–248, title III, § 331(e), Sept. 3, 1982, 96 Stat.
621, provided that: ‘‘The amendments made by this sec-
tion [amending this section] shall apply to summonses
served after December 31, 1982.’’
Pub. L. 97–248, title III, § 332(b), Sept. 3, 1982, 96 Stat.
622, provided that: ‘‘The amendment made by sub-
section (a) [amending this section] shall apply to sum-
monses served after December 31, 1982.’’
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by Pub. L. 96–223 effective Jan. 1, 1979,
see section 232(h)(2) of Pub. L. 96–223, set out as a note
under section 6427 of this title.
EFFECTIVE DATE OF 1978 AMENDMENTS
Amendment by Pub. L. 95–600 effective Oct. 4, 1976,
see section 703(r) of Pub. L. 95–600, set out a note under
section 46 of this title.
Amendment by Pub. L. 95–599 effective Jan. 1, 1979,
see section 505(d) of Pub. L. 95–599, set out as a note
under section 6427 of this title.
EFFECTIVE DATE
Pub. L. 94–455, title XII, § 1205(c), Oct. 4, 1976, 90 Stat.
1703, as amended by Pub. L. 94–528, § 2(b), Oct. 17, 1976,
90 Stat. 2483, provided that: ‘‘The amendments made by
this section [enacting this section and section 7610 of
this title] shall apply with respect to any summons
issued after February 28, 1977.’’
§ 7610. Fees and costs for witnesses
(a) In general
The Secretary shall by regulations establish
the rates and conditions under which payment
may be made of—
(1) fees and mileage to persons who are sum-
moned to appear before the Secretary, and
(2)
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Federal law — U.S. Code and appendices · legal_authorities
Page 109
TITLE 5—GOVERNMENT ORGANIZATION AND EMPLOYEES
§ 552
cies, as appropriate and consistent with applicable law.
In addition, any personnel positions, committees, task
forces, or other entities established pursuant to the Ex-
ecutive Orders identified in section 2 of this order, in-
cluding the regulatory reform officer positions and reg-
ulatory reform task forces established by sections 2 and
3 of Executive Order 13777 [former 5 U.S.C. 601 note],
shall be abolished, as appropriate and consistent with
applicable law.
SEC. 4. General Provisions. (a) Nothing in this order
shall be construed to impair or otherwise affect:
(i) the authority granted by law to an executive de-
partment or agency, or the head thereof; or
(ii) the functions of the Director of the Office of Man-
agement and Budget relating to budgetary, administra-
tive, or legislative proposals.
(b) This order shall be implemented in a manner con-
sistent with applicable law and subject to the avail-
ability of appropriations.
(c) This order is not intended to, and does not, create
any right or benefit, substantive or procedural, enforce-
able at law or in equity by any party against the
United States, its departments, agencies, or entities,
its officers, employees, or agents, or any other person.
J.R. BIDEN, JR.
§ 552. Public information; agency rules, opinions,
orders, records, and proceedings
(a) Each agency shall make available to the
public information as follows:
(1) Each agency shall separately state and cur-
rently publish in the Federal Register for the
guidance of the public—
(A) descriptions of its central and field orga-
nization and the established places at which,
the employees (and in the case of a uniformed
service, the members) from whom, and the
methods whereby, t
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